In November 2023, the Austrian Ministry of Finance published an Express Answer Service and stated that the exemption method according to Art 23(1) DTC Malta applies only in cases in which the source state has, already under the distributive rules, the exclusive right to tax. In its reasoning, the Austrian Ministry of Finance emphasizes that Art 23(1) DTC Malta in its German version stipulates that the exemption method can only be applied provided that “only” the source state has the right to tax. Therefore, as regards remunerations in respect of an employment exercised by Austrian crew members aboard an aircraft pursuant to Art 15(3) DTC Malta, the state of residence (Austria) may tax as well as the source state (state in which the place of effective management of the enterprise is situated, in this case Malta). Thus, according to the Austrian Ministry of Finance, the exemption method cannot be applied in such cases. In the meantime, both the Federal Fiscal Court (BFG) and the Supreme Administrative Court (VwGH) expressed their disagreement with that position of the Austrian Ministry of Finance. Michael Lang analyzes the judgment of the Supreme Administrative Court in detail.