Austria’s Ministry of Finance has issued a new Decree, on 30 May, 2024, superseding a previous Russian notice from December, 2023, regarding the suspension of the 2000 income and capital tax treaty.

The decree reiterates the provisions affected by the suspension, outlines the specific impacts, and confirms that the suspension came into effect in Austria on 7 December, 2023.

Additionally, it clarifies the unilateral elimination of double taxation and provides information on how to apply for unilateral relief.

Provisions affected by the suspension

  • Permanent establishment including the associated protocol provision (Art. 5)
  • All distribution norms including the associated protocol provisions (Art. 6 to Art. 22)
  • Equal treatment (Article 24)
  • Administrative assistance in the enforcement of taxes (Art. 26.1)
  • Limitation of benefits (Art. 26.2)
  • Protocol provision to Article 25

Provisions not affected by the suspension:

  • Personal scope of application including the associated protocol provision (Article 1)
  • Taxes covered by the Agreement (Article 2)
  • General definitions including the relevant protocol provision (Article 3)
  • Resident person including the relevant protocol provision (Article 4)
  • Avoidance of double taxation (Article 23)
  • Mutual agreement procedure (Article 25)
  • Exchange of information including the relevant protocol provisions (Article 26)