450. Regulation of the Federal Minister of Finance on Art. 19 (1) of the Austrian-Liechtenstein double taxation agreement
On the basis of Article 19 (1) of the Agreement between the Republic of Austria and the Principality of Liechtenstein on the avoidance of double taxation in the area of taxes on income and property, BGBl. No 24/1971, and on the basis of consultations with the Liechtenstein tax administration pursuant to Article 25 of this Agreement:
§ 1. Article 19 (1) of the Austro-Liechtenstein double taxation convention is regardless of the specific activity of the individual to apply to all employees of a Contracting State or of one of its local authorities, provided that the State Party or the local authority exercise public functions.
§ 2. This regulation is without prejudice to the taxation of the salaries of staff who are covered by Article 19 (2) of the Austrian-Liechtenstein double taxation convention (for example, employees of companies of a commercial nature).
§ 3. This Regulation shall apply to all open cases.