Besteuerung Schweizer AHV-Renten aus einer früheren öffentlich-rechtlichen Beschäftigung nach dem DBA Schweiz

On March 14^th, 2022, the Austrian Federal Fiscal Court (BFG) dealt with the interpretation of Art 19 and Art 21 of the tax treaty between Austria and Switzerland with regard to Swiss AHV pension payments. The BFG came to the conclusion that the double non-taxation resulting in the case does not conflict with the interpretation of the agreement. This decision was taken as an opportunity to examine double taxation agreements at the level of international and domestic law.