Amending Protocol to Tax Treaty between Austria and Switzerland Signed

According to a release from the Swiss State Secretariat for International Finance, officials from Austria and Switzerland signed an amending protocol to the 1974 income and capital tax treaty between the two countries on 30 July 2026. The protocol is the sixth to amend the treaty and includes the following main changes:

• The preamble is replaced in line with OECD BEPS standards;
• Article 3 (Definitions) is updated with respect to the term competent authority for both Contracting States, along…