Austria MOF Clarifies Taxation of Employment Income Under DTA With Malta

The Austrian Federal Ministry of Finance Feb. 9 posted Federal Finance Court Decision No. RV/6100195/2025, clarifying the taxation of employment income under the 1978 DTA with Malta. The taxpayer, an individual, worked as a crew member on a ship operated by a Maltese company and received Maltese employment income. The Tax Office initially exempted the income but later revoked its own decision under the Federal Fiscal Code, treating the income as taxable in Austria. The taxpayer argued that Austria had no taxing rights under the DTA. On appeal, the Federal Finance Court found that: 1) the DTA assigned exclusive taxing ...