The summer heat in Vienna has reached its climax, which means that we've arrived at the end of the second quarter. Also, this means that we are pleased to send you the next issue of our International Tax Newsletter Austria.

In this issue, we discuss:

  • the implementation of a (non-public) register of beneficial owners,
  • two judgments of the Austrian Supreme Administrative Court,
  • guidance of the Austrian Ministry of Finance, and
  • the release of the reservation and notification statement for Austria to the OECD's Multilateral Instrument.

As usual, the topics highlight developments in the Austrian legal landscape of potential interest to an international audience.

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