Austria Approves Updated Double Tax Agreement with Uzbekistan

Tashkent, Uzbekistan (UzDaily.uz) — The Federal Council of Austria completed parliamentary approval of the protocol to the Agreement between Austria and Uzbekistan for the avoidance of double taxation with respect to taxes on income and on capital. The upper house of parliament approved the document on 16 July 2026.

Earlier, on 7 July, the protocol was approved by the National Council, the lower house of the Austrian parliament. The parliamentary review procedure in the country is thus complete.

The protocol amends the double taxation avoidance agreement signed by Austria and Uzbekistan in 2000. Its provisions will enter into force following the completion of all necessary domestic procedures by both countries and the exchange of instruments of ratification.

The update aims to bring the bilateral tax regime into line with modern international standards.

The document provides for measures to counter Base Erosion and Profit Shifting (BEPS), enhance tax transparency, and expand administrative cooperation between the tax authorities of Austria and Uzbekistan.

The protocol will enter into force on the first day of the third month following the exchange of instruments of ratification between the parties. Its provisions will apply from 1 January of the year following the document's entry into force.