Austria approved the protocol amending its 2002 tax treaty with Kuwait, which is set to take effect after ratification and will apply from 1 January next year.

Austria’s National Council (Nationalrat) approved the amending protocol to the tax treaty with Kuwait on 10 December 2025.

It will take effect on the first day of the third month after the ratification instruments are exchanged and will apply from 1 January of the following year.

Earlier, Austria and Kuwait signed an amending protocol to their 2002 income and capital tax treaty on 17 June 2025.