The COVID-19 pandemic caused a sudden change of our habitual lifestyle activities. Around the globe, governments and official authorities have taken measures in order to prevent further spreading of the virus. This “shutdown" also raises a number of issues in the light of the application and interpretation of tax treaties. For this reason, the Austrian Ministry of Finance has issued an information in which most relevant questions that have been brought to the Ministry’s attention are dealt with. Ina Kerschner and Sabine Schmidjell-Dommes give an overview of these main tax issues.
