AUSTRIAN TAXATION OF DIPLOMATS AND INTERNATIONAL PUBLIC SERVANTS

As a general rule, diplomats and international public servants are exempt from Austrian taxation. In a recent decision of the Federal Tax Court, a Nigerian Public Servant working for the OPEC-Fund has been considered subject to non-residential taxation for capital gains from the sale of his Austrian residence. The decision has been queried on the possibility that diplomats and international public servants owning a property in Austria can be subject to non-resident or resident taxation, depending on their activities. For legal advice or a legal opinion, contact the Law Offices of Dr. F. Schwank, #Christian Ribera.

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