Since 1 October 1998, according to a ministerial ordinance, Austrian as well as foreign university lecturers and university professors are considered to be employees of the respective Austrian university for fiscal purposes irrespective of the duration of their teaching activity exercised at such a university. This new rule has changed the former treatment of short-term visits of foreign professors in Austria as well as of short-term teaching activities of Austrian professors abroad. Whereas prior to this ordinance remuneration for short-term teaching was considered to constitute income from independent activity it has now changed its nature and has become income from a dependent activity. The article discusses the implications of such change of domestic law with respect to the application of the Austrian tax treaties. A ministerial instruction is currently under preparation.