Austria Publishes Agreement with Portugal on Confirmation of Tax Residence for Treaty Benefits

Austria has published a mutual agreement signed with Portugal regarding the confirmation of tax residence, which is needed to claim benefits under the 1970 Austria-Portugal tax treaty. The agreement was published on 15 March 2022 and is valid from 3 March 2022.

Regarding relief from Austrian withholding tax, it is provided that Austria will recognize the confirmation of residence issued by the Portuguese tax administration, which is confirmed in the form of an electronic confirmation that i…