Relationship dossier
Austria
Luxembourg
Relationship assessment
Austria and Luxembourg have cooperative ties, including a bilateral tax convention.
Austria toward Luxembourg
+15Austria participates in a bilateral tax convention with Luxembourg that coordinates taxation and addresses double taxation.
Luxembourg toward Austria
+15Luxembourg participates in a bilateral tax convention with Austria that coordinates taxation and addresses double taxation.
Overall relationship
+20The bilateral relationship includes a practical, durable arrangement for coordinating taxation and addressing double taxation. This supports a cooperative characterization, although the extent of other direct bilateral cooperation is unclear.
How to read these scores
Scores are rough judgments, not objective measurements or current verification. Directional scores describe government policy and conduct, not public opinion. The overall score is an independent estimate, never an average.
- −100
- Extreme sustained hostility
- −50
- Substantially adversarial
- 0
- Mixed or neutral, supported by knowledge
- +50
- Substantially cooperative
- +100
- Exceptionally close sustained partnership
“Not assessed” means there is no recorded score. Pair existence makes no claim about diplomatic recognition or established relations.
Relationship context
Overview
Austria and Luxembourg maintain cooperative bilateral relations, including a bilateral tax convention that coordinates taxation and addresses double taxation. Their shared participation in European institutions provides a broader setting for cooperation, though it is not by itself evidence of specific bilateral conduct. The known bilateral arrangement supports a modestly positive assessment; the scope of other direct cooperation is unclear.
Key developments
Austria and Luxembourg concluded a bilateral tax convention addressing taxation of income and capital and double taxation.
Major uncertainties
- The scope of direct cooperation beyond the bilateral tax convention is unclear.
- The convention’s implementation and any subsequent changes are uncertain.