Austria's Ministry of Finance has published the synthesized text of the 2010 tax treaty with Hong Kong as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized text has been prepared based on the reservations and notifications (MLI positions) submitted by the respective countries. The authentic legal texts of the tax treaty and the MLI take precedence and remain the legal texts applicable.

The MLI applies for the 2010 Austria-Hong Kong tax treaty (German language):

• in Austria:
  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2024; and
  • with respect to all other taxes levied by Austria, for taxes levied with respect to taxable periods beginning on or after 1 January 2024;
• in Hong Kong:
  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 April 2023; and
  • with respect to all other taxes levied by Hong Kong, for taxes levied with respect to taxable periods beginning on or after 1 April 2024.

MLI synthesized texts of Austria's tax treaties can be found on the Ministry of Finance treaty webpage.