In January 2015, the Romanian Ministry of Public Finance issued a circular providing information about legislative changes in Austria in relation to the taxation of interest income for non-residents, and which influence the tax treatment of interest income obtained from Romania by Austrian residents.
An income tax of 3% will be applied in Romania to interest income derived by Austrian tax residents, in accordance with paragraph 2 of Article 11 “Interest” of the Convention for the avoidance of double taxation between Romania and Austria (hereafter the “Convention”).
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