Austria’s Federal Council has approved the income and capital tax treaty with Andorra, clearing a further step towards its entry into force.
Austria’s Federal Council approved the income and capital Tax Treaty 2026 on 22 October 2026.
The approval follows that of the National Council, the lower house of parliament, which backed the treaty on 14 October 2026. The agreement was signed on 28 May 2026.
Once in force and effective, the treaty will generally replace the 2009 exchange of information agreement.
The treaty will enter into force 30 days after the instruments of ratification are exchanged. It will apply from 1 January of the year following its entry into force.
