Austria

Austria has exchange of information relationships with 97 jurisdictions through 91 DTCs and 6 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Singapore DTC  30 Nov 2001  2001-11-30 22 Oct 2002  2002-10-22 Yes Yes
Slovakia DTC  7 Mar 1978  1978-03-07 12 Feb 1979  1979-02-12 Yes No
Hungary DTC  20 Feb 1975  1975-02-20 1 Jan 1976  1976-01-01 Yes No
Qatar DTC  30 Dec 2010  2010-12-30 7 Mar 2012  2012-03-07 No Yes
Estonia DTC  5 Apr 2001  2001-04-05 12 Nov 2002  2002-11-12 Yes No
Hong Kong, China DTC  25 May 2010  2010-05-25 1 Jan 2011  2011-01-01 Yes Yes
Korea, Republic of DTC  8 Jan 1985  1985-01-08 1 Dec 1987  1987-12-01 No No
Sweden DTC  14 Oct 1959  1959-10-14 29 Dec 1959  1959-12-29 Yes Yes
Denmark DTC  25 May 2007  2007-05-25 28 Mar 2008  2008-03-28 Yes Yes
Lithuania DTC  6 Apr 2005  2005-04-06 17 Nov 2005  2005-11-17 Yes No
Bahrain DTC  2 Jul 2009  2009-07-02 1 Feb 2011  2011-02-01 Yes Yes
Former Yugoslav Republic of Macedonia DTC  10 Sep 2007  2007-09-10 20 Jan 2008  2008-01-20 No No
Azerbaijan DTC  4 Jul 2000  2000-07-04 23 Feb 2001  2001-02-23 No No
Russian Federation DTC  13 Apr 2000  2000-04-13 30 Dec 2002  2002-12-30 No No
Ukraine DTC  16 Oct 1997  1997-10-16 20 May 1999  1999-05-20 No No
Andorra TIEA  17 Sep 2009  2009-09-17 10 Dec 2010  2010-12-10 Yes Yes
Malta DTC  29 May 1978  1978-05-29 13 Jul 1979  1979-07-13 Yes No
Mongolia DTC  3 Jul 2003  2003-07-03 1 Oct 2004  2004-10-01 No No
Bulgaria DTC  20 Jul 2010  2010-07-20 3 Feb 2011  2011-02-03 No Yes
Thailand DTC  8 May 1985  1985-05-08 1 Jul 1986  1986-07-01 No No
Iceland DTC  30 Jun 2016  2016-06-30 1 Mar 2017  2017-03-01 Unreviewed Yes
Moldova, Republic of DTC  29 Apr 2004  2004-04-29 1 Jan 2005  2005-01-01 No No
Belgium DTC  29 Dec 1971  1971-12-29 28 Jun 1973  1973-06-28 Yes No
Barbados DTC  27 Feb 2006  2006-02-27 1 Apr 2007  2007-04-01 No No
Italy DTC  29 Jun 1981  1981-06-29 6 Apr 1985  1985-04-06 Yes No
Slovenia DTC  1 Oct 1997  1997-10-01 1 Feb 1999  1999-02-01 Yes Yes
Belarus DTC  16 May 2001  2001-05-16 9 Mar 2002  2002-03-09 No No
Libya DTC  16 Sep 2010  2010-09-16 not yet in force  1900-01-01 Unreviewed Yes
Tunisia DTC  23 Jun 1977  1977-06-23 4 Sep 1978  1978-09-04 No No
Cuba DTC  26 Jun 2003  2003-06-26 12 Sep 2006  2006-09-12 No No
Germany DTC  24 Aug 2000  2000-08-24 18 Aug 2002  2002-08-18 Yes Yes
Ireland DTC  24 May 1966  1966-05-24 5 Jan 1968  1968-01-05 Yes Yes
Gibraltar TIEA  17 Sep 2009  2009-09-17 1 May 2010  2010-05-01 Yes Yes
Algeria DTC  17 Jun 2003  2003-06-17 1 Dec 2006  2006-12-01 No No
France DTC  26 Mar 1993  1993-03-26 1 Sep 1994  1994-09-01 Yes Yes
Saint Vincent and the Grenadines TIEA  14 Sep 2009  2009-09-14 1 Jan 2012  2012-01-01 Yes Yes
United States DTC  31 May 1996  1996-05-31 1 Feb 1998  1998-02-01 No No
Netherlands DTC  1 Sep 1970  1970-09-01 21 Apr 1971  1971-04-21 Yes Yes
Romania DTC  30 Mar 2005  2005-03-30 1 Feb 2006  2006-02-01 Yes Yes
Mauritius DTC  10 Mar 2015  2015-03-10 1 Jan 2016  2016-01-01 Yes Yes
Guernsey TIEA  14 May 2014  2014-05-14 23 Nov 2014  2014-11-23 Yes Yes
Malaysia DTC  20 Sep 1989  1989-09-20 1 Dec 1990  1990-12-01 No No
Poland DTC  13 Jan 2004  2004-01-13 1 Apr 2005  2005-04-01 Yes No
Bosnia and Herzegovina DTC  16 Dec 2010  2010-12-16 1 Jan 2012  2012-01-01 No Yes
Indonesia DTC  24 Jul 1986  1986-07-24 1 Oct 1988  1988-10-01 No No
Jersey TIEA  7 Sep 2012  2012-09-07 1 Jun 2013  2013-06-01 Yes Yes
Iran DTC  11 Mar 2002  2002-03-11 11 Jul 2004  2004-07-11 No No
Armenia DTC  27 Feb 2002  2002-02-27 1 Mar 2004  2004-03-01 No No
Latvia DTC  14 Dec 2005  2005-12-14 16 May 2007  2007-05-16 No No
Saudi Arabia DTC  19 Mar 2006  2006-03-19 1 Jun 2007  2007-06-01 No No
Philippines DTC  9 Apr 1981  1981-04-09 1 Apr 1982  1982-04-01 No No
Morocco DTC  27 Feb 2002  2002-02-27 12 Nov 2006  2006-11-12 Yes No
Monaco TIEA  15 Sep 2009  2009-09-15 1 Aug 2010  2010-08-01 Yes Yes
United Arab Emirates DTC  22 Sep 2003  2003-09-22 1 Sep 2004  2004-09-01 No No
Brazil DTC  24 May 1975  1975-05-24 1 Jul 1976  1976-07-01 No No
New Zealand DTC  21 Sep 2006  2006-09-21 1 Dec 2007  2007-12-01 No No
Mexico DTC  13 Apr 2004  2004-04-13 1 Jan 2005  2005-01-01 No Yes
Switzerland DTC  30 Jan 1974  1974-01-30 4 Dec 1974  1974-12-04 Yes Yes
Georgia DTC  11 Apr 2005  2005-04-11 1 Mar 2006  2006-03-01 Yes Yes
Cyprus DTC  20 Mar 1990  1990-03-20 1 Jan 1991  1991-01-01 Yes Yes
Croatia DTC  21 Sep 2000  2000-09-21 27 Jun 2001  2001-06-27 No No
Portugal DTC  29 Dec 1970  1970-12-29 28 Feb 1972  1972-02-28 Yes No
Turkmenistan DTC  10 Apr 1981  1981-04-10 1 Oct 1982  1982-10-01 No No
Greece DTC  18 Jul 2007  2007-07-18 1 Apr 2009  2009-04-01 Yes No
Kazakhstan DTC  10 Sep 2004  2004-09-10 1 Mar 2006  2006-03-01 No No
Canada DTC  9 Dec 1976  1976-12-09 17 Feb 1981  1981-02-17 Yes No
Czech Republic DTC  8 Jun 2006  2006-06-08 22 Mar 2007  2007-03-22 Yes Yes
Nepal DTC  15 Dec 2000  2000-12-15 1 Jan 2002  2002-01-01 No No
San Marino DTC  24 Nov 2004  2004-11-24 1 Dec 2005  2005-12-01 Yes Yes
Syrian Arab Republic DTC  3 Mar 2009  2009-03-03 not yet in force  1900-01-01 No No
Israel DTC  29 Jan 1970  1970-01-29 26 Jan 1971  1971-01-26 No No
Chinese Taipei DTC  12 Jul 2014  2014-07-12 20 Dec 2014  2014-12-20 Yes Yes
Kuwait DTC  13 Jun 2002  2002-06-13 1 Mar 2004  2004-03-01 No No
United Kingdom DTC  30 Apr 1969  1969-04-30 13 Nov 1970  1970-11-13 Yes Yes
Turkey DTC  28 Mar 2008  2008-03-28 1 Oct 2009  2009-10-01 No No
Albania DTC  14 Dec 2007  2007-12-14 1 Sep 2008  2008-09-01 No No
Kyrgyzstan DTC  18 Sep 2001  2001-09-18 1 May 2003  2003-05-01 No No
Spain DTC  20 Dec 1966  1966-12-20 1 Jan 1968  1968-01-01 Yes No
Serbia DTC  7 May 2010  2010-05-07 17 Dec 2010  2010-12-17 Unreviewed Yes
Luxembourg DTC  18 Oct 1962  1962-10-18 7 Feb 1964  1964-02-07 Yes Yes
Chile DTC  6 Dec 2012  2012-12-06 9 Sep 2015  2015-09-09 Yes Yes
Liechtenstein DTC  5 Nov 1969  1969-11-05 7 Dec 1970  1970-12-07 No No
Tajikistan DTC  7 Jun 2011  2011-06-07 1 Jul 2012  2012-07-01 No Yes
Pakistan DTC  4 Aug 2005  2005-08-04 1 Jun 2007  2007-06-01 No No
Belize DTC  8 May 2002  2002-05-08 1 Dec 2003  2003-12-01 No No
Australia DTC  8 Jul 1986  1986-07-08 1 Sep 1988  1988-09-01 No No
Viet nam DTC  2 Jun 2008  2008-06-02 1 Jan 2010  2010-01-01 No No
South Africa DTC  4 Mar 1996  1996-03-04 6 Feb 1997  1997-02-06 Yes Yes
Venezuela DTC  12 May 2006  2006-05-12 17 Mar 2007  2007-03-17 No No
Japan DTC  20 Dec 1961  1961-12-20 4 Apr 1963  1963-04-04 No No
India DTC  8 Nov 1999  1999-11-08 5 Sep 2001  2001-09-05 No No
Norway DTC  28 Nov 1995  1995-11-28 1 Dec 1996  1996-12-01 Yes Yes
Uzbekistan DTC  14 Jun 2000  2000-06-14 1 Aug 2001  2001-08-01 No No
Montenegro DTC  16 Jun 2014  2014-06-16 21 Apr 2015  2015-04-21 Yes Yes
China DTC  10 Apr 1991  1991-04-10 1 Nov 1992  1992-11-01 No No
Finland DTC  26 Jul 2000  2000-07-26 1 Apr 2001  2001-04-01 Yes Yes
Egypt DTC  16 Oct 1962  1962-10-16 28 Oct 1963  1963-10-28 No No