Mondaq All Regions - Austria: Tax
Schoenherr Attorneys at Law
The OECD's Anti Base Erosion and Profit Shifting Initiative (BEPS) significantly affects current transfer pricing regimes regarding intangibles, documentation and dispute resolution.
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
This so called real estate or immovable property clause has been included in several newer Austrian double tax treaties.
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
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
The summer heat in Vienna has reached its climax, which means that we've arrived at the end of the second quarter.
Wolf Theiss
The Austrian authorities have requested information from the Swiss Federal Tax Administration on UBS account holders resident in Austria, to check if UBS clients fulfilled their tax obligations...
Wolf Theiss
The Austrian Ministry of Finance recently answered questions in areas of doubt regarding the procedure of country-by-country reporting (CbCR).
Wolf Theiss
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.
Wolf Theiss
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.
Wolf Theiss
Recently, the Austrian Ministry of Finance published guidance on the automatic and spontaneous exchange of information on advance cross-border rulings and advance pricing arrangements.
Wolf Theiss
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.
Wolf Theiss
On 29 June 2016, the Austrian Supreme Administrative Court ruled that tax losses of foreign group members have to be calculated on the basis of an opening balance sheet set up...
Wolf Theiss
From an Austrian point of view, partnerships are deemed to be transparent vehicles, meaning that capital gains emanating from the alienation are to be attributed to the German partners.
Wolf Theiss
The Swiss Rubik Agreement was repealed with effect as of 1 January 2017.
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
Austria's tax treaty policy objectives are much broader than the mere elimination of double taxation.
Schoenherr Attorneys at Law
Under Austrian tax law, not only the transfer of Austrian real estate, but also the transfer or consolidation of 95% of the shares in a property-owning company, triggers a 0.5 % Austrian real estate transfer tax.
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.
Schoenherr Attorneys at Law
The draft for the Tax Amendment Act 2015 published today [19 October 2015] proposes an amendment of existing exit taxation rules that would significantly tighten these rules, which eventually lead to the taxation of hidden reserves in assets transferred.
Most Popular Recent Articles
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
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
This so called real estate or immovable property clause has been included in several newer Austrian double tax treaties.
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
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
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.
Schoenherr Attorneys at Law
Under Austrian tax law, not only the transfer of Austrian real estate, but also the transfer or consolidation of 95% of the shares in a property-owning company, triggers a 0.5 % Austrian real estate transfer tax.
Wolf Theiss
The summer heat in Vienna has reached its climax, which means that we've arrived at the end of the second quarter.
Wolf Theiss
The Swiss Rubik Agreement was repealed with effect as of 1 January 2017.
Wolf Theiss
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.
Wolf Theiss
Recently, the Austrian Ministry of Finance published guidance on the automatic and spontaneous exchange of information on advance cross-border rulings and advance pricing arrangements.
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.
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