Austria MOF Clarifies Double Taxation Under DTA, Protocols With Switzerland

The Austrian Federal Ministry of Finance Sept. 2 posted online Federal Finance Court Decision No. GZ. RV/4100581/2018, clarifying taxation of employment income under the 1974 DTA with Switzerland. The taxpayer, an Austrian citizen, challenged taxation in Austria attributed to his work in Switzerland for a Swiss employer. The taxpayer resided in an apartment in Switzerland during the years in question, but also occasionally visited his parents in Austria. On appeal, the Federal Finance Court agreed with the taxpayer and held that: 1) the taxpayer didn’t have tax residence in Austria, given that he lived and worked in Switzerland and only ...