Prior to the entry into force of the Agreement, employees of the American International School in Austria were exempt from Austrian social security taxes. The Agreement contains a provision designed to maintain that exemption for certain school employees. The exemption applies regardless of whether the school hired them in the United States or a third country and sent them to Austria, or hired them in Austria. It also applies even if their employment in Austria will last for more than five years.

Employees of the American International School in Austria are exempt from Austrian social security taxes if they are either:

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  U.S. citizens, or

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  Citizens of a country other than the United States or Austria who do not reside in Austria.