VwGH klärt Frage der Besteuerung von Schweizer AHV-Renten aus früherer unselbständiger Tätigkeit im öffentlichen Dienst

On October 7^th, 2025, the Austrian Supreme Administrative Court (VwGH) ended the discussion on the classification of Swiss pension payments from previous public sector employment. In this decision, the VwGH confirms the application of the paying state principle in Article 19 of the tax treaty with Switzerland and Austria’s obligation to grant exemption under Article 23(1) of the tax treaty. The result of a mutual agreement procedure under which Article 21 of the tax treaty should be applied cannot change this result due to the lack of binding force to Austrian courts. If the application of the DTC results in double non-taxation, this must be accepted.