Austria: Tax Authorities

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Profit Or Price? Decoding The New Divide In VAT And Transfer Pricing

January 2026 – For a long time, tax authorities and practitioners lived with the growing fear that every Transfer Pricing (TP)...

K

Kinstellar

Austria's Crypto Reporting Act: Clear Rules And Tax Transparency For Investors

With the new Crypto Reporting Act ("Krypto-Meldepflichtgesetz" – Krypto-MPfG) effective from 1 January 2026, Austria aligns with international standards for transparency and tax compliance in the digital asset space.

Austria Technology

K

Kinstellar

Case P-GmbH For A Second Time: The ECJ On Excessive VAT To Final Customers And Taxable Persons

The case of P-GmbH (P) reached the European Court of Justice (ECJ) twice, highlighting important principles on the liability for excessive VAT invoiced to final consumers and taxable persons.

GGI Global Alliance

C-602/23 – End To The Franklin Withholding Tax Saga In Austria

The CJEU has confirmed that Austria is permitted to withhold tax refunds from foreign investment funds, provided that there is no discrimination on objective grounds and domestic funds are treated equally.

WP

WH Partners

Federal Fiscal Court Rules That Voluntary Self-Disclosure Of Missed UBO Filings Does Not Require Immediate UBO Filing To Qualify For Exemption From Late Filing Penalties

SA

Schoenherr Attorneys at Law

Tax Avoidance Comparative Guide

BMA Law and Tax

Private Foundations In Austria: Suggestions From A Tax Perspective After 30 Years Of Discontinuity

SA

Schoenherr Attorneys at Law

To The Point: Tax News Österreich | 01/2024

SA

Schoenherr Attorneys at Law

Draft Grace-Period-Act Facilitates SME Succession Within The Family

SA

Schoenherr Attorneys at Law

(Re-)Introducing Wealth Taxes In Austria: Practical Challenges

SA

Schoenherr Attorneys at Law

Complexidade Corporativa Na Região Da Europa, Oriente Médio E África: Aprofundando Os Conhecimentos Sobre As Jurisdições

TG

TMF Group BV

Complejidad Corporativa En EMEA: Perspectivas De Cada Jurisdicción

TG

TMF Group BV

欧洲、中东和非洲地区的商业复杂性：深入探究该司法管辖区

TG

TMF Group BV

Tax News Österreich. 02/2023

European Union Tax

SA

Schoenherr Attorneys at Law

New Legal Framework For Freelance Employees In Austria (Effective 1 January 2026)

Austria Employment

K

Kinstellar

EBA Consults New SREP Guidelines: Revisions Reflect Regulatory Developments, Including DORA And ESG, As Well As Lessons Learned

Austria Finance

K

Kinstellar

Regional Competition Law Update – Q3 2025

Worldwide Anti-trust

K

Kinstellar

Real Estate Comparative Guide

Austria Real Estate

Urbanek

Gambling Comparative Guide

Austria Media & IT

OA

OBLIN Attorneys at Law LLP

Work From Home And Its Consequences Under Austrian Tax Law

The COVID-19 pandemic has impacted our private and working lives in many significant ways.

SA

Schoenherr Attorneys at Law

Tax News Österreich. 01/2023

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...

European Union Tax

SA

Schoenherr Attorneys at Law

New Austrian Transfer Pricing Guidelines 2020

The OECD's work in the Base Erosion and Profit Shifting project (BEPS) resulted in an update of the OECD Transfer Pricing Guidelines 2017. What the resulting necessary fundamental revision of the

WG

WTS Global

„Schulden sind heute das beste Investment"

taaten sollten ihre Entschuldung durch die Geldentwertung nicht auf dem Rücken der Anleger austragen, sagt DORDA-Steuerrechtexperte Paul Doralt.

DR

Dorda Rechtsanwälte GmbH

DAC-8: EU Directive Could Force Crypto Exchanges To Hand Over Data To Tax Authorities

European Union Technology

SA

Schoenherr Attorneys at Law

Das Homeoffice-Maßnahmenpaket 2021

PR

Preslmayr Rechtsanwälte OG

Citius, Altius, Fortius – LexCon Austria 2020

OA

OBLIN Attorneys at Law LLP

An Apple A Day Keeps Taxation Away?

SA

Schoenherr Attorneys at Law

Coronavirus And Taxes

SA

Schoenherr Attorneys at Law

New Government Plans Tax Reform

SA

Schoenherr Attorneys at Law

Digital Services Tax Proposed

SA

Schoenherr Attorneys at Law

Mutual Agreement Regarding The Frontier Worker Clause With Germany

WT

Wolf Theiss

EU-Wide System To Resolve Tax Disputes Between Member States Applies From 1 July 2019

European Union Tax

SA

Schoenherr Attorneys at Law

Austria: New Refund Procedure For Withholding Tax

SA

Schoenherr Attorneys at Law

Digital Services Tax Proposed

In early April 2019, the Austrian Federal Government published a draft of the Digital Tax Act 2020 which is currently under review.

SA

Schoenherr Attorneys at Law

Mutual Agreement Regarding The Frontier Worker Clause With Germany

The double taxation treaty concluded between Austria and Germany contains a special provision deviating from the OECD Model Convention on the tax treatment of remunerations for employees living and working across the border ...

WT

Wolf Theiss

EU-Wide System To Resolve Tax Disputes Between Member States Applies From 1 July 2019

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.

European Union Tax

SA

Schoenherr Attorneys at Law

Austria: New Refund Procedure For Withholding Tax

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

SA

Schoenherr Attorneys at Law

Updated Stamp Duty Guidelines

Austria Finance

WT

Wolf Theiss

Tax Newsletter - Austria 3/2017

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

WT

Wolf Theiss

Wolf Theiss International Tax Newsletter - Austria 2/2017

The summer heat in Vienna has reached its climax, which means that we've arrived at the end of the second quarter.

WT

Wolf Theiss

The Austrian Authorities Have Requested Information On UBS Account Holders Resident In Austria

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...

WT

Wolf Theiss

Guidance In Connection With Country-By-Country Reporting Issued

The Austrian Ministry of Finance recently answered questions in areas of doubt regarding the procedure of country-by-country reporting (CbCR).

WT

Wolf Theiss

New Legal Uncertainty On Treatment Of Interest Expenses Within Tax Groups

WT

Wolf Theiss

Guidance On Exchange Of Information Regarding Rulings Released

WT

Wolf Theiss

Supreme Administrative Court Rules On The Utilization Of Tax Losses Of Foreign Group Members

WT

Wolf Theiss

Wolf Theiss International IP/IT Newsticker - December 2016

Austria Strategy

WT

Wolf Theiss

Wolf Theiss International Tax Newsletter Austria - Issue 3/2016

WT

Wolf Theiss

Measures Against "Dummy" Companies In Austria

Austria Commercial

TW

Taylor Wessing

Austrian Real Estate Transfer Tax - Indirect Changes In Shareholder Structure

SA

Schoenherr Attorneys at Law

Tightening Of Exit Taxation

SA

Schoenherr Attorneys at Law

Changes Regarding Banking Secrecy

WT

Wolf Theiss

Abolishment Of GmbH 'light'

SA

Schoenherr Attorneys at Law

Suspending The Activity Of A Moldovan Limited Liability Company: Is It Worth It?

Austria Commercial

SA

Schoenherr Attorneys at Law

Legislation Against Tax Arbitrage With Hybrid Instruments

SA

Schoenherr Attorneys at Law

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