Due to advancing digitalization and the increasing trend towards the use of home offices, companies and the members of their board of directors increasingly have ties with more than one state. On July 2nd, 2021, Austrian tax authorities issued Express Reply Service (EAS) 3433, which deals with the treatment of fees that an Austrian executive director earns from managing a dual resident company according to the tax treaty between Austria and Germany. Katharina Deutsch describes the background to this EAS (SWI 2021, 464). In the following, Elisabeth Pamperl takes the next step, scrutinizes the arguments brought forward by the tax administration, and analyzes the consequences for other Austrian tax treaties.
