This paper analyzes two recent Express Answer Service (EAS) rulings from the Austrian Ministry of Finance, EAS 3452 and EAS 3453, which address the applicability of certain tax privileges under international law to specific pension benefits. Austria, a significant host for international organizations, offers various tax exemptions to privileged entities and their employees, as governed by multiple legal frameworks. The paper delves into the specifics of EAS 3452 and EAS 3453. The analysis highlights the importance of clearly delineating the scope of tax privileges, particularly regarding which persons and types of income are covered.
