Dispute resolution

Austria Dispute Resolution Country Profile



last update 28 July 2015 

Competent Authority

Bundesministerium für Finanzen
(Federal Ministry of Finance)
International Tax Law Division (Division VI/8)

Postal Address:
Federal Ministry of Finance
Division VI/8
Johannesgasse 5

1010 Vienna AUSTRIA
Telephone no.: (43) (1) 514 33

Head of Division:
Prof. Dr. Heinz JIROUSEK
Telephone extension no.: 506 200
E-mail address: Post.vi-8@bmf.gv.at

Responsible for tax treaty negotiations, TIEAs, mutual agreement procedures (including EU Arbitration Convention), general matters of mutual assistance (including negotiations of mutual assistance treaties and arrangements and interpretation of such treaties).


MAP and APAs
- the division for international tax affairs in the Ministry of Finance

Scope of MAP & MAP APA

- Relief of double taxation
- Treaty interpretation

Domestic guidelines & administrative arrangements

No particular administrative instructions.

Time for filing

This depends on the specific tax convention or other dispute resolution mechanism.

Form of request

No specific form

Documentation requirement

MAP - Allegations of the taxpayer have to be substantiated by him. The taxpayer has to provide appropriate documentation without being obliged to comply with particular formal requirements.

MAP APA - The same documentation requirements would apply.

User fees


Tax collection / penalty / interest

MAPs are conducted without any regard to whether or not they may lead to a decrease of the financial burden of the taxpayer (normally all taxpayer requests for MAPs are intended to lessen the taxpayer's tax burden in the one or other state).

Other dispute resolution mechanisms

The EU Arbitration convention for the transfer pricing cases.

Government Website



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