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Austria And Italy Sign Frontier Worker Tax Agreement

by Ulrika Lomas, Tax-News.com, Brussels

10 July 2020


Austria and Italy have signed an agreement clarifying the tax rules for frontier workers who are working at home due to the COVID-19 pandemic.

Under the agreement, taxpayers usually commuting to their place of work over the frontier, but currently working in a home office due to measures to prevent the spread of COVID-19, will still be taxed in their state of residence as provided for under Article 15 paragraph 4 of the double tax treaty between Austria and Italy.

The agreement was signed by the Italian Government on June 24, 2020, and by the Austrian Government on June 26, 2020.

The agreement entered into force on the day after the last of the signatures by the competent authorities. It applies to employment exercised between March 11, 2020, and June 30, 2020.

The agreement will be automatically extended on a monthly basis (i.e from the end of one calendar month to the end of the next), unless it is terminated by the competent authority of one of the contracting states at least one week before the beginning of the following calendar month.

TAGS: tax | double tax agreement (DTA) | Austria | Italy | individual income tax

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