The “Protocol amending the Convention of August 24, 2000 between the Republic of Austria and the Federal Republic of Germany for the avoidance of double taxation with respect to taxes on income and capital, as amended by the Protocol of December 29, 2010", signed on August 21st, 2023, amended – among other provisions – Art 19 DTC Germany: On the one hand, the exception to the paying-state principle provided for in Art 19 paragraph 1 sentence 2 DTC Germany was supplemented by a de-minimis rule in Art 19 paragraph 1 sentence 3 DTC Germany, thus further reducing the scope of application of the paying-state principle. On the other hand, Art 19 paragraph 1a DTC Germany now also provides for a frontier worker rule for the public sector, which considerably extends the scope of the paying-state principle. Michael Lang deals with these two changes and their relationship to each other below.
