On 22 October 2026, Austria's Federal Council (upper house of parliament - Bundesrat) approved the pending protocol to the 1974 income and capital tax treaty with Switzerland. This follows the approval of the protocol by the National Council (lower house) on 14 October 2026. The protocol, signed 30 July 2026, is the sixth to amend the treaty. It will enter into force on the first day of the second month after the ratification instruments are exchanged and will apply from 1 January of the yea…