Austria has concluded double tax treaties with the most important countries.

A double taxation agreement is concluded between two countries to prevent income or assets of individuals or legal entities from being taxed twice.

These are intended to prevent persons who operate across borders from being taxed both in Austria and abroad (i.e. twice). A double tax treaty regulates which of the two states is authorised to apply its domestic tax law, i.e. is ultimately allowed to tax and which state must waive its taxation in full or in part.