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Austria Approves Pending Tax Instruments with Iceland, Liechtenstein, and Switzerland

28 December 2016

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Treaty Development

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Austria-Iceland-Liechtenstein-Switzerland

On 21 December 2016 Austria's upper house of parliament approved the following pending tax instruments: The pending income and capital tax treaty with Iceland, signed 30 June 2016 ({News-2016-08-29/T/7- previous coverage}); The pending protocol to the 1969 income and capital tax treaty with Liechtenstein, signed 15 September 2016 ({News-2016-09-20/T/2- previous coverage}); The pending protocol to the 2013 withholding tax agreement with Liechtenstein, signed 17 October 2016 ({News-2016-10-21/T/2- previous coverage}); and The termination agreement for the 2012 withholding tax agreement with Switzerland, which is no longer needed with the entry into force of the agreement between Switzerland and the EU on...