Who is affected by the Austrian-Swiss tax agreement?
- Individuals who are resident in Austria (domicile or habitual place of abode in Austria and centre of vital interests in Austria) who have an ac-count or securities account with a bank in Switzerland.
- Austrian resident beneficial owners of assets booked to an account or securities account held with a bank in Switzerland. This in particular includes capital assets held via fiscally transparent intermediary structures (e.g. trusteeships, foundations, trusts, domiciliary companies or life insurance wrappers).
