Erweiterungen der Konsultationsvereinbarung zum DBA Deutschland anlässlich der COVID-19-Pandemie

In order to administer and clarify questions in relation to the interpretation and application of the tax treaty with Germany during the COVID-19 pandemic, on April 15^th, 2020, a first version of a competent authority agreement between Austria and Germany was concluded. For the purpose of meeting the ongoing challenges of the COVID-19 pandemic, this agreement has been continuously extended by means of an agreement of October 27^th, 2020, and of January 15^th, 2021. These latest changes are presented in this article.