Details of the first-time income and capital tax treaty between Austria and Saudi Arabia, signed on 18 March 2006, have become available. The treaty was concluded in the German, English and Arabian languages, each text having equal authenticity. In the case of divergence, however, the English text prevails. The treaty generally follows the OECD Model Convention.

The maximum rates of withholding tax are:
- | 5% on dividends (no withholding tax on dividends paid to the government or to public facilities); | |
- | 5% on interest (no withholding tax on interest in the public sector and in connection with loans granted by a publi… |