DT2750 | Double Taxation Relief Manual: Austria: Agreements in force

Title: Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Austria for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital gains.

Signed: 23 October 2018

Statutory Instrument number: SI 2019 No. 255

Entered into force: 01 March 2019

Has effect:

• in Austria from 01 January 2020

• in the UK, in respect ofincome tax and capital gains tax, from 6 April 2019; in respect of corporation tax, from 1 April 2019

A previous agreement SI 1970 No. 1947, as amended by SI 1979 No. 117, SI 1994 No. 768 and SI 2010 No. 2688 applied until the dates from which the above convention had effect.

The text of the convention currently in force can be found at the following link: Austria tax treaties