DT2818 - DT: Austria: double taxation agreement, Article 19: Governmental functions

(1) Remuneration or pensions paid out of public funds of the United Kingdom or Northern Ireland or of the funds of any local authority in the United Kingdom to any individual in respect of present or past services rendered to the Government of the United Kingdom or Northern Ireland or a local authority in the United Kingdom shall be taxable only in the United Kingdom unless the individual is an Austrian national without also being a United Kingdom national.
(2) Remuneration or pensions paid by, or out of funds created by, Austria or a political subdivision or a local authority thereof to any individual in respect of present or past services rendered to Austria or a political subdivision or a local authority thereof shall be taxable only in Austria unless the individual is a national of the United Kingdom without also being an Austrian national.
(3) The provisions of paragraphs (1) and (2) of this Article shall not apply to remuneration or pensions in respect of services rendered in connection with any trade or business.