Double taxation agreement between Austria and France: Observe withholding tax obligation for foreign lecturers

LBG Austria - Summary: If a natural person resident in France for tax purposes offers courses in the field of adult education on a self-employed basis and if he or she also carries out this lecturing activity in Austria for a short period, this one-time temporary rental of premises in Austria for a period of 50 days does not constitute a fixed establishment regarding article 14 of the double taxation agreement between Austria and France. Accordingly, Austria is not entitled to taxation of the income generated in the course of the lecturing activities. However, there is a limited tax liability for the lecturer in Austria, resulting in the obligation of the client (course participant) to pay withholding tax. The tax is thus withheld or deducted from the income due to the recipient.

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