Foreign losses of a non-Austrian corporation that is a member of an Austrian tax group may be utilised in Austria. However, such foreign losses are subject to recapture in Austria when they become utilisable abroad or the non-Austrian group member leaves the Austrian tax group.

On September 27, 2011 the ministerial legislative proposal for the Budget Supplementary Act 2012 (Draft-BBG 2012) was published.

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...

A recently issued ruling by the Austrian Ministry of Finance contains interesting comments on the treatment of royalties under double tax treaties.

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.

Zum Jahreswechsel traten die Gesetze zum sog Start-UpPaket in Kraft. Dabei wurde die neue Gesellschaftsform Flexible Kapitalgesellschaft ("FlexCo") geschaffen und in § 67a EStG eine Neuregelung...

On 15 September 2016, the CJEU ruled in the Tobias McFadden case that a vendor offering an open free Wi-Fi network to the public cannot be held liable for copyright infringements...

Recently, the Austrian Parliament adopted the Tax Reform Act of 2005 (Steuerreformgesetz 2005), which will have a significant impact upon the taxation of corporations in Austria.

Austrian law expressly recognises and protects a bank's duty of confidentiality (sometimes referred to as 'bank secrecy') with respect to information received by or relating to its customers. This duty is primarily governed by s 38(1) to (4) (scope and exceptions) and s 101 (criminal liability) of the Banking Act (BWG) and supplemented by several provisions of a procedural nature such as the Revenues Penal Code and the Criminal Procedure Code.

Tax Avoidance Comparative Guide for the jurisdiction of Austria, check out our comparative guides section to compare across multiple countries.

Austrian law expressly recognises and protects a bank's duty of confidentiality (sometimes referred to as 'bank secrecy') with respect to information received by or relating to its customers. This duty is primarily governed by s 38(1) to (4) (scope and exceptions) and s 101 (criminal liability) of the Banking Act (BWG) and supplemented by several provisions of a procedural nature such as the Revenues Penal Code and the Criminal Procedure Code.

a brief overview of the public M&A market in Austria

O Índice Global de Complexidade Corporativa 2023 da TMF Group explora 292 diferentes indicadores relacionados à complexidade corporativa para fornecer uma análise aprofundada dos desafios globais e locais que afetam ...

El Índice Global de Complejidad Corporativa 2023 de TMF Group tiene en cuenta 292 indicadores diferentes relacionados con la complejidad corporativa y brinda un análisis de los desafíos globales y locales que afectan la facilidad ...

TMF Group的《2023年全球商业复杂性指数》（GBCI 2023）基于与商业复杂性相关的292个不同指标，深入分析了全球与各地所面临的挑战，及其对全球营商便利性