TN 10 (11-91)

RS 02001.670 American International School in Austria - U.S. Austrian Agreement

A. INTRODUCTION

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 employees of the school regardless of whether they were detached from the United States or whether they will be employed in Austria for more than 5 years.

B. POLICY

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

  • U.S. citizens, or

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


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302001670
RS 02001.670 - American International School in Austria - U.S. Austrian Agreement - 02/01/1999
Batch run: 01/27/2009
Rev:02/01/1999