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Austria - Luxembourg Tax Treaty (as amended through 2009 protocol) — Orbitax Tax Hub
Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.


[Taxes Covered]

(1) This Agreement shall apply to individuals and bodies corporate domiciled, within the meaning of Article 2, in the Republic of Austria or in the Grand Duchy of Luxembourg, or in both Contracting States.

(2) This Agreement shall apply to taxes (including surtaxes) on income and capital levied on behalf of either of the two Contracting States, or of their provinces, municipalities or associations of municipalities, regardless of the manner in which they are levied.

(3) The expression "taxes on income and capital" shall be deemed to mean all taxes levied on total income or total capital or on elements of income or capital, including taxes on profits derived from the alienation of movable or immovable property, and taxes on increase in capital.

(4) The taxes to which this Agreement applies are at present:

  • (1) In the Republic of Austria:
    • (a) the income tax (Einkommensteuer);
    • (b) the corporation tax (Körperschaftsteuer);
    • (c) the tax on capital (Vermögensteuer);
    • (d) the contribution from income for the promotion of residential building and for the equalization of family burdens (Beitrag vom Einkommen zur Förderung des Wohnbaues und für Zwecke des Familienlastenausgleiches);
    • (e) the tax on directors' fees (Aufsichtsratsabgabe);
    • (f) the business tax (Gewerbesteuer) including the payroll tax (Lohnsummensteuer);
    • (g) the land tax (Grundsteuer);
    • (h) the tax on agricultural and forestry enterprises (Abgabe von land- und forstwirtschaftlichen Betrieben);
    • (i) the tax on the land value of undeveloped real estate (Abgabe von Bodenwert bei unbebauten Grundstücken);
    • (j) the tax on property exempt from the inheritance tax (Abgabe von Vermögen, die der Erbschaftssteuer entzogen sind);
  • (2) In the Grand Duchy of Luxembourg:
    • (a) the income tax (Einkommensteuer);
    • (b) the corporation tax (Körperschaftsteuer);
    • (c) the special tax on directors' fees (besondere Steuer von Tantiemen);
    • (d) the tax on capital (Vermögensteuer);
    • (e) the business tax (Gewerbesteuer) including the payroll tax (Lohnsummensteuer);
    • (f) the land tax (Grundsteuer);

(5) This Agreement shall also apply to any taxes of the same or of like nature which may be levied in the future in addition to or in place of the existing taxes. The chief financial authorities of the two Contracting States shall at the end of each year inform each other of any changes which have been made in their taxation laws.

(6) The chief financial authorities mentioned in this Agreement are, in the case of the Republic of Austria, the Federal Ministry of Finance, and in the case of the Grand Duchy of Luxembourg, the Minister of Finance or his authorized representative.