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Treaty between Austria and Denmark – details

21 June 2008

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Treaty Development

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Austria-Denmark

Details of the newincome and capitaltax treaty between Denmark and Austria, signed on 25 May 2007, have become available. The treaty was concluded in the German and Danish languages, each text having equal authenticity. The treaty entered into force on 27 March 2008. The new treaty will be applicable from the year 2009. The new treaty replaces the Austria-Denmark income and capital tax treaty of 23 October 1961 as amended by the protocol of 29 Octiober 1970. The treaty generally follows the OECD Model Convention. The maximum rates of withholding tax are: -   15% on dividends in general, but...