Am 29.12.2010 haben Deutschland und Österreich zum bestehenden Doppelbesteuerungsabkommen ein Änderungsprotokoll unterzeichnet, in dem der Informationsaustausch in Steuersachen nach OECD-Standard vereinbart wird. Damit soll die Bekämpfung grenzüberschreitender Fälle von Steuerhinterziehung deutlich erleichtert werden - vor allem für die deutsche Finanzverwaltung. Österreich erteilt Auskünfte nach neuem Standard nur für Steuerjahre ab 1.1.2011.

1. Der Informationsaustausch mit Österreich

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Die neue Regelung zum Informationsaustausch

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Ab wann gilt der neue Informationsaustausch?

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Was bedeutet: Auskunft nach OECD-Standard?

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2. Die Auskunftsklausel im Wortlaut

a) Artikel 26 DBA-Österreich - Informationsaustausch

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b) Ergänzende Regelungen zum neuen Artikel 26 DBA

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(13a) Zu Artikel 26 (neu)

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(13) Zu Artikel 26 (wie bisher, gilt weiterhin)

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