Austria's Ministry of Finance has published the synthesized texts of the tax treaties with Iceland, Kazakhstan, and Mongolia as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized texts have been prepared based on the reservations and notifications (MLI positions) submitted by the respective countries. The authentic legal texts of the tax treaties and the MLI take precedence and remain the legal texts applicable.
The MLI applies for the 2016 Austria-Iceland tax treaty:
with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2024; and
with respect to all other taxes, for taxes levied with respect to taxable periods beginning on or after 1 January 2025.
The MLI applies for the 2004 Austria-Kazakhstan tax treaty:
In Austria:
with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2024; and
with respect to all other taxes, for taxes levied with respect to taxable periods beginning on or after 1 January 2025;
In Kazakhstan:
with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2024; and
with respect to all other taxes, for taxes levied with respect to taxable periods beginning on or after 30 May 2024.
The MLI applies for the 2003 Austria-Mongolia tax treaty:
In Austria:
with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2025; and
with respect to all other taxes, for taxes levied with respect to taxable periods beginning on or after 1 January 2026;
In Mongolia:
with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2025; and
with respect to all other taxes, for taxes levied with respect to taxable periods beginning on or after 1 July 2025.
MLI synthesized texts of Austria's tax treaties can be found on the Ministry of Finance treaty webpage.

Published Date:2025-06-13