Individual - Foreign tax relief and tax treaties

Last reviewed - 14 March 2024

Foreign tax relief

Austria has entered into DTTs with all major trading countries. Some of the treaties provide for elimination or partial elimination of double taxation by foreign tax credit (e.g. Canada, Japan, United Kingdom, United States). Under the majority of treaties, however, double taxation is avoided or partially avoided by an exemption-with-saving clause as to progression. As an exception to the rule, dividends and interest are usually fully taxable with a foreign tax credit.

Tax treaties

The following table lists the countries with which Austria has signed DTTs:

Albania Iceland Philippines
Algeria India Poland
Argentina Indonesia Portugal
Armenia Iran Qatar
Australia Ireland Romania
Azerbaijan Israel Russia (3)
Bahrain Italy San Marino
Barbados Japan Saudi Arabia
Belarus Kazakhstan Serbia
Belgium Korea (South) Singapore
Belize Kosovo Slovakia (2)
Bosnia and Herzegovina Kuwait Slovenia
Brazil Kyrgyzstan South Africa
Bulgaria Latvia Spain
Canada Libya (1) Sweden
Chile Liechtenstein Switzerland
China Lithuania Syria (1)
Croatia Luxembourg Taiwan
Cuba Macedonia Tajikistan
Cyprus Malaysia Thailand
Czech Republic Malta Tunisia
Denmark Mexico Turkey
Egypt Moldova Turkmenistan
Estonia Mongolia Ukraine
Finland Montenegro United Arab Emirates
France Morocco United Kingdom
Georgia Nepal United States
Germany Netherlands Uzbekistan
Greece New Zealand Venezuela
Hong Kong Norway Vietnam
Hungary Pakistan  


  1. The treaty has been signed. It has not yet been decided when it will enter into force.
  2. Until a new treaty is established, the treaty with Czechoslovakia remains applicable.
  3. Suspended as per 7 December 2023.

Social security (totalisation) agreements

Austria has entered into agreements on social security with its major trading partners, under which, in most cases, it is possible for expatriates on temporary secondment from non-EU countries to apply for exemption from Austrian social security contributions for a certain period of time, provided home country social insurance continues. The Austrian social security authorities will ask for a home country certificate of coverage. For EU citizens, different rules apply (form A1).

Despite the countries where the EU-Directive 883/2004 is applicable (EU, European Economic Area (EEA), and Switzerland), Austria has agreed to totalisation agreements with the following countries:

Albania Korea (South) Tunisia
Australia Kosovo (1) Turkey
Bosnia and Herzegovina Moldova United States
Canada (including Quebec) Montenegro Uruguay
Chile North Macedonia
India Philippines
Israel Serbia


  1. Partly suspended.