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Austria to Negotiate Amending Protocols to Tax Treaties with Germany and Switzerland

25 January 2023

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Treaty Development

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Austria-Germany-Switzerland

On 18 January 2023, the Austrian Council of Ministers authorized the negotiation of amending protocols to the 2000 tax treaty with Germany and the 1974 tax treaty with Switzerland. Any resulting protocols would be the second and sixth to amend the treaties with Germany and Switzerland, respectively, and must be finalized, signed, and ratified before entering into force.