On 12 June 2026, the Agreement between the Republic of Austria and the Argentine Republic for the Elimination of Double Taxation with respect to Taxes on Income and Capital and the Prevention of Tax Evasion and Avoidance, together with its Protocol, entered into force following the exchange of notifications under Article 30.¹
For more details about the treaty, please see GMS Flash Alert 2026-110.
The entry into force of the Argentina–Austria tax treaty marks a significant development for multinational groups, cross-border investors, and employers with globally mobile employees operating between the two countries.
For employers and payroll managers, this development may affect the tax treatment of international assignments, compensation planning, and the administration of tax equalization or protection policies. For mobile employees, the treaty is anticipated to mitigate double taxation risks and provide enhanced certainty regarding their cross-border tax obligations.
The Argentina–Austria Income and Capital Tax Treaty (2019) has now entered into force, introducing several notable features:
In light of these developments, organizations and entities might wish to consider the following:
If assignees and/or their programme managers have any questions or concerns about the scope of the update, its application and potential impacts, and appropriate next steps, they should consult with their qualified professional or a member of the GMS team with KPMG in Argentina (see the Contacts section).
1 Bundesgesetzblatt für die Republik Österreich (in German), “Abkommen zwischen der Republik Österreich und der Argentinischen Republik zur Beseitigung der Doppelbesteuerung auf dem Gebiete der Steuern vom Einkommen und vom Vermögen und zur Verhinderung der Steuerverkürzung und -umgehung samt Protokoll,” published on 25 June 2026.
The information contained in this newsletter was submitted by the KPMG International member firm in Argentina.
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