Regulation Concerning Article 19 § 1 Of The Austrian Liechtenstein Tax Treaties

Original Language Title: Verordnung betreffend Art. 19 Abs. 1 des österreichisch-liechtensteinischen Doppelbesteuerungsabkommen

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450 regulation of the Federal Minister of finance concerning article 19 § 1 of the Austrian Liechtenstein taxation

On the basis of article 19 paragraph 1 of the agreement between the Republic of Austria and the Principality of Liechtenstein to the avoidance of double taxation in the field of taxes on income and on capital, Federal Law Gazette No. 24 / 1971 and on the basis of consultations with the Liechtenstein tax authority in accordance with article 25 this agreement is prescribed:

§ 1 article 19 § 1 of the Austrian Liechtenstein taxation is regardless of the specific activity of the individual all service employees and employees of one Contracting State or one of its local authorities to apply, unless the Contracting State or the territorial entity exercising public functions.

§ 2. Taxation of remuneration of staff, para. 2 of the Austria Liechtenstein taxation covered by article 19 (E.g. employees of enterprises of commercial nature), remains unaffected by this regulation.

§ 3. This regulation is to apply to all open cases.