According to information published by the Austrian government, the Austria - United Kingdom Income Tax Treaty (2018) entered into force on 1 March 2019. The treaty generally applies from:
- 1 January 2020.
In the United Kingdom:
- 1 April 2019: for corporation taxes; and
- 6 April 2019: for income and capital gains taxes.
In Austria and the United Kingdom:
- 1 March 2021: for cases falling within paragraph 5 of article 23 (Mutual Agreement Procedure).
From these dates, the new treaty generally replaces the Austria - United Kingdom Income Tax Treaty (1969), as amended by the 1977, 1993 and 2009 protocols.
In addition, notwithstanding the entry into force of the new treaty, an individual who is entitled to the benefits of article 21 (Teachers) of the 1969 treaty at the time of entry into force of the new treaty shall continue to be entitled to such benefits as if the 1969 treaty had remained in force.