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ARTICLE 2

U.S. Income Tax Treaty — austria tax treaty documents: austria.pdf · 2026-10-03 edition · updated 2026-10-04 · United States

Taxes Covered

  1. This Convention shall apply to taxes on income imposed on behalf of a Contracting State.

  2. The existing taxes to which this Convention shall apply are:

a) In the United States: the Federal income taxes imposed by the Internal Revenue Code (but excluding social security taxes);

b) In Austria:

(i) die Einkommensteuer (the income tax); and (ii) die Koerperschaftsteuer (the corporation tax).

  1. The Convention shall apply also to any identical or substantially similar taxes which are imposed by a Contracting State after the date of signature of this Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes which have been made in their respective taxation laws and shall notify each other of any official published material concerning the application of this Convention, including explanations, regulations, rulings, or judicial decisions.

  2. For the purpose of Article 23 (Non-Discrimination), this Convention shall also apply to taxes of every kind and description imposed by a Contracting State or a political subdivision or local authority thereof. For the purpose of paragraphs 1 to 5 of Article 25 (Exchange of Information and Administrative Assistance), this Convention shall also apply to taxes of every kind imposed by a Contracting State.

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▸Contents — U.S. Income Tax Treaty — austria tax treaty documents: austria.pdf
U.S. Income Tax Treaty — austria tax treaty documents: austria.pdf

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