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As an Austrian scientist in North America, you may be confronted during your stay with the question of whether your income is taxable in either the US or Canada, or in Austria. To assist you in this matter, the OST is providing information regarding the Taxation Conventions between Austria and the US, and Austria and Canada. With the support of the Austrian Federal Ministry of Finance (BMF) documents have been produced with information relevant to Austrian scientists. You will find a compilation of the basic regulations regarding residence permit status, taxation of various types of income, and examples for a number of specific situations. The information provided was assembled with utmost care. However, please note that this brochure does not replace the actual text of law and no claims can be derived from this information. Neither the Office of Science & Technology nor the Austrian Federal Ministry of Finance assumes any responsibility for the validity, correctness, completeness, or quality of the provided information. Liability claims, which are subject to material or non-material damage caused by the use or non-use of the provided information, or through the use of defective or incomplete information, respectively, are basically barred.
Information on the Taxation Convention between Austria and the US (pdf. 2.5 MB)
Original text of law of the Taxation Convention between Austria and the US (pdf. 186 kB)
For easy access, the information provided by the OST is divided into sections. Follow the respective links for information regarding Austrians residing in Canada or in the US:
United States Department of Treasury: http://www.irs.gov/ Canada Revenue Agency: http://www.cra-arc.gc.ca/menu-e.html |
