Mondaq All Regions - Austria: Tax
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The Swiss Rubik Agreement was repealed with effect as of 1 January 2017.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.
Wolf Theiss
On 31 March 2015, the Austrian Ministry of Finance published a decree dealing with, inter alia, mutual agreement procedures under double tax treaties.
Wolf Theiss
On 26 February 2015, the Austrian Supreme Administrative Court decided in favor of an appeal filed by WOLF THEISS for a client who received tax exempt interest income from other countries.
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.
Wolf Theiss
In a recent decision the Austrian Supreme Administrative Court ruled on the tax treatment of Liechtenstein foundations for the second time within one month.
Wolf Theiss
Besides the draft bill of the Tax Reform Act of 2015/2016, another draft bill dealing with the so-called "banking package" was circulated on 16 June 2015.
Schoenherr Attorneys at Law
The draft tax bill of the Tax Amendment Act 2015/2016 introduces an increase in the tax rate applicable to the investment income of individuals from 25% to 27.5%
Schoenherr Attorneys at Law
Under current law, distributions made by corporations may be treated either as dividends or as a tax-neutral repayment of capital to the extent that sufficient paid-in capital exists despite being in the form of a dividend distributions.
Most Popular Recent Articles
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
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
The Austrian Ministry of Finance recently answered questions in areas of doubt regarding the procedure of country-by-country reporting (CbCR).
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
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.
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 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
Besides the draft bill of the Tax Reform Act of 2015/2016, another draft bill dealing with the so-called "banking package" was circulated on 16 June 2015.
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
On 26 February 2015, the Austrian Supreme Administrative Court decided in favor of an appeal filed by WOLF THEISS for a client who received tax exempt interest income from other countries.
Schoenherr Attorneys at Law
Under current law, losses realized from interests in partnerships are generally tax deductible with income from other sources of the taxpayer, irrespective of the actual economic and legal exposure of the partner.
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