On 13.4.2012, the finance ministers of Austria and Switzerland signed the tax treaty Austria - Switzerland. To improve the state budget, it is the goal of the Austrian Federal Government to ensure the proper taxation of assets invested in Switzerland and of realized capital income thereof. This is not or hardly possible without the agreement for legal and practical reasons. It should be noted that other possibilities exist alongside the agreement - such as the automatic exchange of information - in order to solve the problem.The agreement provides for the taxation of assets for the past and for the future. The rules for recapture of assets in Swiss banks or similar institutions provides for the possibility of recapture by one-off payment or by voluntary notification to the competent Austrian authority. For the future, the imposition of a withholding tax by Swiss paying agents is normalized. In particular, the recapture of the past to be present in Swiss paying agents assets in connection with the granting of amnesty is subjected to both criminal financial aspects concerning the parallel self-report, and under the constitutional principle of equality an accurate assessment. Particularly on the issue of constitutional provisions a lively discussion is created in the Austrian literature. Questions of fiduciary advice regarding effective control design and the resulting choices under the Agreement are not considered.