Austria MOF Clarifies Taxation of Pension Income Under DTA With Slovakia

The Austrian Federal Ministry of Finance April 27 posted online Federal Finance Court Decision No. RV/7101946/2025, clarifying the taxation of pension income under the 1978 DTA with Slovakia. The taxpayer, an Austrian resident, received pension payments from the Austrian Pension Insurance Institution and the Slovak State Social Insurance Institution. The Tax Office subjected the Slovak pension to Austrian taxation and allowed only limited deductions, resulting in a higher assessment than in prior years, which the taxpayer disagreed with. On appeal, the Federal Finance Court found that: 1) the taxpayer was subject to unlimited tax liability in Austria, making his worldwide ...