Intelligence

The CJEU's Nova Iberomoldes decision opens new avenues for challenging Austrian real estate transfer tax on share deals and corporate restructurings. This alert examines how the Capital Duties Directive may protect certain transactions and outlines practical steps for taxpayers to pursue refunds or structure future deals more efficiently.

Austria has introduced new VAT rules for luxury residential properties exceeding EUR 2 million in total costs, fundamentally changing the tax treatment that has long distinguished the country's approach from standard EU frameworks. Starting January 2026, these high-value properties will face mandatory VAT exemption, eliminating the input VAT deduction rights that previously provided significant liquidity advantages to developers and landlords. The threshold calculation encompasses acquisition, construction,

In its ruling issued today, the European Court of Justice (ECJ) clarified that Member States may not impose national taxes on CO2 emission allowances allocated free of charge under the EU Emissions Trading System (EU ETS).

Remote work is here to stay, and so are the legal and tax challenges it brings. More and more international employees work remotely from Austria, temporarily or long term.

Im aktuellen Rechtspanorama spricht RAK-Vizepräsidentin Bettina Knötzl über die österreichische Vergleichsgebühr...

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