Argentina has completed domestic ratification of its long-awaited tax treaty with Austria, paving the way for its entry into force and restoring bilateral tax relations after more than a decade without an agreement.
Argentina has ratified its income and capital tax treaty with Austria through Law 27803, published in the Official Gazette on 10 April 2026. The President of Argentina formalised the ratification by signing Decree No. 233/2026 on 9 April 2026.
The tax agreement, originally signed on 6 December 2019, will come into effect once both countries exchange their ratification instruments. Following entry into force, the treaty will apply from 1 January of the subsequent year.
This new treaty fills a significant void in bilateral tax relations between Argentina and Austria. The previous tax agreement between the two nations, signed in 1979, was terminated effective 1 January 2009.
The ratification documentation appeared in Official Gazette No. 35.886, completing the domestic legal procedures required for Argentina to implement the treaty.
Earlier, the Argentine Senate approved the new income and capital tax treaty with Austria on 18 March 2026.
