The Austrian Federal Ministry of Finance has issued a decree, retroactively effective of 9 April 2019, reflecting the content of a new consultation agreement concluded between Austria and Germany on the basis of Article 25(3) of the ‘Double Taxation Convention Germany’ (‘DTA’).
The consultation agreement serves to clarify the effects of cross-border commuter regulation in Article 15 (6) of the DTA. It sets out the joint interpretation of conditions for the general application of the cross-border commuter regulation and also for certain special cases (such as employees working remotely, providing part-time work, having several employers, being involved in intra-year migration or who are professional drivers or doctors). It also establishes the legal consequences of the applicability of the cross-border commuter regulation.
The consultation agreement merely reflects the common understanding of the parties to the agreement. Rights and obligations going beyond the statutory provisions cannot be justified by it.