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Austria
Schoenherr Attorneys at Law
The Austrian tax offices have to instantly decide on such applications.
DLA Piper
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 ...
Schoenherr Attorneys at Law
The aim of these possible changes is to lower the overall tax burden and to make the tax system more ecological.
Schoenherr Attorneys at Law
Electronic sports (esports) are booming, despite the fact that videogames have existed now for more than 30 years.
Schoenherr Attorneys at Law
Non-Austrian resident taxpayers deriving certain income from Austrian sources (e.g. dividends, royalties, consultancy fees for commercial and technical advice, leasing of personnel) are subject
Wolf Theiss
In this respect, exit tax is only triggered after such five-year period.
Wolf Theiss
As reported in Issue 2/2018 of our International Tax Newsletter, Austria introduced CFC legislation in line with the EU's Anti Tax Avoidance Directive, with effect for business years starting as of 1 January 2019.
Wolf Theiss
The Austrian Ministry of Finance recently dealt with an interesting case of dividend payments made from an Austrian corporation to the Austrian permanent establishment of a French indirect shareholder.
Wolf Theiss
Austria appears to have incorrectly applied a derogation in relation to the implementation of the interest limitation rule contained in the EU's Anti-Tax Avoidance Directive.
Wolf Theiss
Currently, Austria does not have controlled foreign company ("CFC'' legislation.
Alliott Group (International)
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.
Schoenherr Attorneys at Law
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...
Wolf Theiss
Pursuant to the Austrian Supreme Administrative Court, for the purposes of the provision stipulating a forfeiture of tax loss carry-forwards ...
Wolf Theiss
It further held that the Italian permanent establishment cannot be regarded as employer.
Wolf Theiss
We hope you all enjoyed the summer time! Here in Vienna, summer is over, but the good news is that we are happy to announce the third issue of our International Tax Newsletter Austria
Wolf Theiss
Recently, the Ministry of Finance published guidance on the Austrian income and value added tax aspects of investing in the crypto space.
Wolf Theiss
The online CEE/SEE real estate & construction blog of Wolf Thiess.
Wolf Theiss
Die Hauptwohnsitzbefreiung bei Immobilienverkäufen wurde von der Finanz unter Berufung auf die Einkommensteuerrichtlinie nur bis zu einer Grundstücksfläche von 1.000 m² gewährt.
European Union
Schoenherr Attorneys at Law
According to EU figures there are currently 2,000 tax disputes pending between Member States, and approximately 900 of them are over two years old.
Wolf Theiss
A recently issued ruling by the Austrian Ministry of Finance contains interesting comments on the treatment of royalties under double tax treaties.
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