Abstract
On 14 March 2022, the Austrian Federal Tax Court (BFG) dealt with the interpretation of Art 19 and Art 21 DTC Austria-Switzerland with regard to Swiss AHV pension payments. The BFG came to the conclusion that the double non-taxation resulting in the case does not conflict with the interpretation of the agreement. This decision was taken as an opportunity to examine double taxation agreements at the level of international and domestic law.
| Translated title of the contribution | Taxation of Swiss Pension Payments of a Previous Public Sector Employment According to the Tax Treaty with Switzerland |
|---|---|
| Original language | German |
| Pages (from-to) | 566-577 |
| Journal | SWI - Steuer und Wirtschaft International |
| Volume | 33 |
| Issue number | 11 |
| Publication status | Published - 1 Nov 2023 |