Austria: Income Tax

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Austria: Taxation Of Variable Remuneration In Practice - The Causality Principle

For many companies, bonus payments are an important instrument for employee retention and motivation.

C

CONVINUS

Tax Avoidance Comparative Guide

Tax Avoidance Comparative Guide for the jurisdiction of Austria, check out our comparative guides section to compare across multiple countries.

BMA Law and Tax

Private Foundations In Austria: Suggestions From A Tax Perspective After 30 Years Of Discontinuity

A historic review of the special taxation regime of private foundations outlines an exciting development and illustrates the reduction of tax advantages for private foundations over the last three decades.

SA

Schoenherr Attorneys at Law

To The Point: Tax News Österreich | 01/2024

Zum Jahreswechsel traten die Gesetze zum sog Start-UpPaket in Kraft. Dabei wurde die neue Gesellschaftsform Flexible Kapitalgesellschaft ("FlexCo") geschaffen und in § 67a EStG eine Neuregelung...

SA

Schoenherr Attorneys at Law

Tax News Österreich. 02/2023

European Union Tax

SA

Schoenherr Attorneys at Law

Photovoltaics: The Green Energy Source. Austrian Tax Aspects To Consider When Implementing Photovoltaic Systems

SA

Schoenherr Attorneys at Law

Electric Cars: Good For The Planet But Also For The Austrian Taxman

European Union Tax

SA

Schoenherr Attorneys at Law

Tax News Österreich. 01/2023

European Union Tax

SA

Schoenherr Attorneys at Law

To The Point: Tax News Österreich | Q2 2022

SA

Schoenherr Attorneys at Law

„Schulden sind heute das beste Investment"

DR

Dorda Rechtsanwälte GmbH

The 2021 Legislative Package To Govern Working From Home ("Home Office")

Austria Employment

PR

Preslmayr Rechtsanwälte OG

European Employment Law Update - Flexibility And Teleworking

Austria Employment

DR

Dorda Rechtsanwälte GmbH

Restructuring Tools For Companies In Economic Crisis

Austria Commercial

SA

Schoenherr Attorneys at Law

An Apple A Day Keeps Taxation Away?

SA

Schoenherr Attorneys at Law

Legal 500 Comparative Guide – White Collar Crime Austria

Austria Criminal

KH

KNOETZL HAUGENEDER NETAL Rechtsanwaelte GmbH

ORF II – Report: "Diversion Requires Responsibility – And Austria Needs A Shift In Mindset."

Austria Criminal

KH

KNOETZL HAUGENEDER NETAL Rechtsanwaelte GmbH

Gambling Comparative Guide

Austria Media & IT

OA

OBLIN Attorneys at Law LLP

Real Estate Comparative Guide

Austria Real Estate

Urbanek

Stricter Taxation On Transfers Of Real Estate Company Shares In Austria As Of 01 July 2025

Austria Commercial

GGI Global Alliance

Coronavirus And Taxes

The Austrian tax offices have to instantly decide on such applications.

SA

Schoenherr Attorneys at Law

Austrian Dividend Withholding Taxes Fully Refundable To Non-Resident Pension Funds

In a landmark decision, the Federal Fiscal Court of Austria (BFG 21. 11. 2019, RV/7102891/2012) has granted an application for a full refund of withholding tax on dividends paid to a Canadian ...

DP

DLA Piper UK LLP

New Government Plans Tax Reform

The aim of these possible changes is to lower the overall tax burden and to make the tax system more ecological.

SA

Schoenherr Attorneys at Law

Esports: Legal Challenges And Taxation In Austria

Electronic sports (esports) are booming, despite the fact that videogames have existed now for more than 30 years.

Austria Media & IT

SA

Schoenherr Attorneys at Law

EU-Wide System To Resolve Tax Disputes Between Member States Applies From 1 July 2019

European Union Tax

SA

Schoenherr Attorneys at Law

Austria: New Refund Procedure For Withholding Tax

SA

Schoenherr Attorneys at Law

Exit Taxation In Connection With A Move To Canada

WT

Wolf Theiss

New Ordinance Regarding CFC And Switch-Over Rules

WT

Wolf Theiss

Withholding Tax On Outbound Dividend Payments

WT

Wolf Theiss

Interest Limitation Rule Of ATAD Not Implemented

WT

Wolf Theiss

Wolf Theiss International Tax Newsletter Austria & CEE - 09.07.2018

WT

Wolf Theiss

The Top 5 Global Mobility Issues Likely To Impact International Employers Sending Staff On Assignments

Austria Employment

AG

Alliott Group (International)

Tax Austria: Are You Still Buying Or Already Mining? Mining Cryptocurrencies As A Permanent Establishment

SA

Schoenherr Attorneys at Law

Forfeiture Of Tax Loss Carry-Forwards Due To A Substantial Change In Shareholder Structure

WT

Wolf Theiss

Wolf Theiss International Tax Newsletter Austria & CEE - 09.07.2018

Currently, Austria does not have controlled foreign company ("CFC'' legislation.

WT

Wolf Theiss

The Top 5 Global Mobility Issues Likely To Impact International Employers Sending Staff On Assignments

When assigning their staff to Austria, EU based companies need to carefully consider a number of issues which will have implications in terms of tax and employment law.

Austria Employment

AG

Alliott Group (International)

Tax Austria: Are You Still Buying Or Already Mining? Mining Cryptocurrencies As A Permanent Establishment

The taxation of cryptocurrency transactions is a hot topic. The Austrian Ministry of Finance recently issued an interesting ruling outlining when mining for cryptocurrencies in Austria by a non-resident taxpayer...

SA

Schoenherr Attorneys at Law

Forfeiture Of Tax Loss Carry-Forwards Due To A Substantial Change In Shareholder Structure

Pursuant to the Austrian Supreme Administrative Court, for the purposes of the provision stipulating a forfeiture of tax loss carry-forwards ...

WT

Wolf Theiss

Income From Short-Term Employment In Head Office Is Taxed In Source State

WT

Wolf Theiss

ImmoEst und Hauptwohnsitzbefreiung – was ist neu?

Die Hauptwohnsitzbefreiung bei Immobilienverkäufen wurde von der Finanz unter Berufung auf die Einkommensteuerrichtlinie nur bis zu einer Grundstücksfläche von 1.000 m² gewährt.

WT

Wolf Theiss

Ruling On Cross-Border Personnel Leasing Published

Under double tax treaties that follow the OECD Model Convention, the remuneration for posted employees may be taxed both in the state of residence and in the state in which the employment is exercised.

WT

Wolf Theiss

New Legal Uncertainty On Treatment Of Interest Expenses Within Tax Groups

The Federal Tax Court (Bundesfinanzgericht ) recently held that interest expenses incurred in connection with the acquisition of an affiliated company within a tax group are not tax-deductible.

WT

Wolf Theiss

Austria To Levy Tax On Online Advertising

On 30 January 2017, the Austrian coalition parties agreed on the government's policy agenda for 2017/2018 and announced therein that the scope of the advertisement tax will be extended to online advertising.

WT

Wolf Theiss

Supreme Administrative Court Rules On The Utilization Of Tax Losses Of Foreign Group Members

WT

Wolf Theiss

5 Reasons To Choose Austria As Your European Business Hub

Austria International

TG

TMF Group BV

Employee Incentive Schemes In Austrian SME And Start-Ups

Austria Employment

SA

Schoenherr Attorneys at Law

2016 Tax Changes In Austria

TG

TMF Group BV

Successful Appeal Regarding Taxation Of Foreign Interest Income

WT

Wolf Theiss

Draft Bill Of The Tax Reform Act Of 2015/2016

WT

Wolf Theiss

Tax Treatment Of Liechtenstein Foundations

WT

Wolf Theiss

Increase Of Tax Rate On Investment Income

SA

Schoenherr Attorneys at Law

Significant Restrictions On The Tax-Neutral Repayment Of Capital To Shareholders

SA

Schoenherr Attorneys at Law

Restrictions On Loss Deduction For Investments Made Via Interests In Partnerships

SA

Schoenherr Attorneys at Law

Numerous Tax Disadvantages To Be Introduced For Real Estate Focused Activities

SA

Schoenherr Attorneys at Law

Reform Of Real Estate Transfer Tax Broadens Scope Of Tax Triggering Share Deals Involving Property Owning Companies

SA

Schoenherr Attorneys at Law

New Rules For Real Estate Transfer Tax On Share Deals

SA

Schoenherr Attorneys at Law

Rules For Voluntary Disclosure In Criminal Tax Matters Are Expected To Be Tightened

SA

Schoenherr Attorneys at Law

Abolishment Of GmbH 'light'

SA

Schoenherr Attorneys at Law

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