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Austria
Wolf Theiss
Currently, Austria does not have controlled foreign company ("CFC'' legislation.
Wolf Theiss
Stamp duties on certain legal transactions were introduced nearly 300 years ago to enable the illiterate to enter into legal agreements.
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.
Wolf Theiss
We've arrived at the end of the third quarter, which means it's time for the next issue of our International Tax Newsletter Austria.
TMF Group
A key element to Austria's tax law reform which comes into effect on 1 January 2016, is the change to progressive income tax, which is expected to lead to an estimated €5bn in overall tax relief.
Wolf Theiss
On 16 June 2015, the Austrian government approved a draft bill of the Tax Reform Act of 2015/2016 for submission to Parliament.
Schoenherr Attorneys at Law
The draft tax bill of the Tax Amendment Act 2015/2016 provides for new rules on the taxation of gratuitous transfers of real estate, including amendments to the tax basis and the introduction of new progressive tax rates.
Schoenherr Attorneys at Law
The Real Estate Transfer Tax Act has been subject to numerous changes in the past year.
Schoenherr Attorneys at Law
The transfer of Austrian real estate triggers a 3.5% (2% in case of intra-family transfers) Austrian real estate transfer tax.
Binder Grösswang Rechtsanwälte OEG
On September 27, 2011 the ministerial legislative proposal for the Budget Supplementary Act 2012 (Draft-BBG 2012) was published.
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