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Amending Protocol to Tax Treaty between Austria and Germany Signed

24 August 2023

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Treaty Development

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Austria-Germany

The German Ministry of Finance has announced the signing of an amending protocol to the 2000 tax treaty with Austria. The protocol is the second to amend the treaty and includes updates in line with BEPS standards, as well as changes to provide flexibility for cross-border workers that work from home. The protocol will enter into force after the ratification instruments are exchanged. Further details will be published once available.