Double Taxation

As an Austrian scientist residing in North America, you may be confronted with the question of whether your income is taxable in either the US or Canada, or in Austria. To assist you in this matter, the OSTA is providing information regarding the Taxation Conventions between Austria and the US, and Austria and Canada.

With the support of the Austrian Federal Ministry of Finance (BMF), documents have been produced with information relevant to Austrian scientists. You will find a compilation of the basic regulations regarding residence permit status, taxation of various types of income, and examples for a number of specific situations.

The information provided was assembled with utmost care. However, please note that these brochures do not replace the actual text of law and no claims can be derived from this information. Neither the Office of Science & Technology nor the Austrian Federal Ministry of Finance assumes any responsibility for the validity, correctness, completeness, or quality of the provided information. Liability claims, which are subject to material or non-material damage caused by the use or non-use of the provided information, or through the use of defective or incomplete information, respectively, are basically barred.

Information on the Taxation Convention between Austria and the US (pdf. - 750 kb)

Information on the Taxation Convention between Austria and Canada (pdf. 1.69 MB)

 

Original text of law of the Taxation Convention between Austria and the US (pdf. 186 kB)


Original text of law of the Taxation Convention between Austria and Canada (pdf. 2.47 MB)

 

For easy access, the information provided by OSTA is divided into sections. Follow the respective links for information regarding Austrians residing in Canada or in the US:

 

Convention Between Canada and Austria       English text of the Taxation Convention
         
CANADA       USA



External Links

Austrian Federal Ministry of Finance (BMF)

United States Department of Treasury

Canada Revenue Agency

Federal Ministry for European and International Affairs (BMeiA)

German text of the Taxation Convention

English text of the Taxation Convention

Internal Revenue Service (IRS)

Federal Ministry of Finance

Informationen of the BMF regarding international tax law (in German)

Search function Findok of the BMF for official documents (in German)

Tax ombudsman of the BMF (in German)

Information for taxpayers of the IRS

Online inquiry management of the IRS

Forms by the BMF required to file to avoid double taxation in Austria

Form by the IRS required to file to avoid double taxation in the US

Austrian Chamber of Chartered Public Accountants and Tax Consultants (KWT, in German)

Overview of tax consultants (in German)

Search function of the BMF for tax authorities in your vicinity (in German)