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Austria Terminates Agreement with Italy on Taxation of Cross-Border Workers During COVID-19 Pandemic

|Treaty Development|Austria-Italy
Austria-Italy

Austria has published the Decree of 13 June 2022 from the Ministry of Finance that provides for the termination of the agreement signed with Italy on the taxation of cross-border (frontier) workers during the COVID-19 pandemic. The agreement was signed by Austria and Italy on 24 June and 26 June 2020, respectively, provides that taxpayers usually commuting to their place of work, but working in a home office due to the prevention of the spread of COVID-19, shall still be taxed as frontier wo…

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