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Austria
Schoenherr Attorneys at Law
Since energy security and independence is becoming increasingly crucial, many businesses are currently taking this issue into their own hands.
Schoenherr Attorneys at Law
Abgabenänderungsgesetz 2022: Die Novelle wurde am 07.07.2022 vom Nationalrat beschlossen. Nachfolgend haben wir die wesentlichen Neuerungen zusammengefasst...
Dorda Rechtsanwälte GmbH
taaten sollten ihre Entschuldung durch die Geldentwertung nicht auf dem Rücken der Anleger austragen, sagt DORDA-Steuerrechtexperte Paul Doralt.
Preslmayr Rechtsanwälte OG
With the onset of the COVID-19 crisis, working from home has become a prevailing mode of employment. The long-awaited package of measures for home office 2021 has introduced notable amendments...
Dorda Rechtsanwälte GmbH
In line with the European trend, teleworking has recently been on the rise in Austria. While homeworking was often considered the exception before the COVID-19-crisis, it is now clear that many companies will continue to rely ...
Schoenherr Attorneys at Law
Austrian tax law provides various reorganisation tools for companies in an economic crisis.
Schoenherr Attorneys at Law
The General Court (GC) of the European Union ruled in favour of Apple in the state aid case regarding Apple's Irish tax structure, annulling the 2016 decision of the European Commission (EC).
Schoenherr Attorneys at Law
The Austrian tax offices have to instantly decide on such applications.
DLA Piper UK LLP
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.
European Union
Schoenherr Attorneys at Law
In unserem "to the point: Tax News Österreich" beleuchten unsere TaxExperten für Sie die aktuellen Änderungen im Steuerrecht, die aktuelle steuerrechtliche Judikatur sowie Auffassungen...
Schoenherr Attorneys at Law
In Austria, drivers of electric cars currently enjoy several tax advantages compared to drivers of cars with combustion engines. Only cars with a CO2 emission value of 0 grams per kilometre...
Schoenherr Attorneys at Law
In unserem "to the point: Tax News Österreich" beleuchten unsere Tax-Experten für Sie die aktuellen Änderungen im Steuerrecht, die aktuelle steuerrechtliche Judikatur sowie Auffassungen...
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.
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