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A list of Austria's double tax treaties can be found at BMF.gv.at.

Note that Russia has suspended of the application of some provisions from its double tax agreement with Austria, among other countries (Federal Law Gazette). For an explanation of the suspension and which articles are effected, see Gv.at.

There is also a partial suspension of the double tax treaty with Belarus. With effect from 28 June 2024 to 31 December 2026, Arts 10, 11 and 13 of the agreement are considered suspended (Gv.at)

A tax resident of Austria may be entitled to exemption from Austrian tax for foreign income under the terms of a double tax treaty (the dependent service or employment income article).

Note that under the employment article the three conditions must be adhered to in order to claim relief. Employment income is exempt in the source sate and only taxed in the state of residence if:

1. Ìý

   •ÌýÌýÌýÌý the recipient's stay in the source State does not exceed in the aggregate 183 days during the calendar year concerned, and

2. Ìý

   •ÌýÌýÌýÌý the remuneration is