Austria MOF Clarifies Unlimited Tax Liability Under DTA With Switzerland

The Austrian Federal Ministry of Finance March 30 posted online Federal Finance Court Decision No. RV/4100122/2023, clarifying unlimited tax liability under the DTA with Switzerland. The taxpayer, a Swiss citizen with a registered residence in Austria, earned employment income in Switzerland in 2021. The Austrian Tax Office assessed Austrian income tax on the Swiss employment income, allowing only a limited credit for Swiss taxes paid. The taxpayer argued that he wasn’t subject to unlimited Austrian tax liability, citing to his employment, accommodation, and claimed center of life in Switzerland. On appeal, the Federal Finance Court found that: 1) the taxpayer’s ...