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  • Article

    Income From Short-Term Employment In Head Office Is Taxed In Source State

    It further held that the Italian permanent establishment cannot be regarded as employer.
    AustriaTax
    Wolf Theiss
    Wolf Theiss
  • Article

    Restrictions On Loss Deduction For Investments Made Via Interests In Partnerships

    Under current law, losses realized from interests in partnerships are generally tax deductible with income from other sources of the taxpayer, irrespective of the actual economic and legal exposure of the partner.
    AustriaTax
    Schoenherr (Schönherr Rechtsanwälte)
    Schoenherr (Schönherr Rechtsanwälte)
Article

Significant Restrictions On The Tax-Neutral Repayment Of Capital To Shareholders

Under current law, distributions made by corporations may be treated either as dividends or as a tax-neutral repayment of capital to the extent that sufficient paid-in capital exists despite being in the form of a dividend distributions.
AustriaTax
Schoenherr (Schönherr Rechtsanwälte)
Schoenherr (Schönherr Rechtsanwälte)
  • Article

    5 Reasons To Choose Austria As Your European Business Hub

    Want a gateway into Eastern Europe and all the benefits of operating in an EU member state? Why not consider Austria?
    AustriaInternational Law
    TMF Group BV
    TMF Group BV
  • Article

    Abolishment Of GmbH 'light'

    The minimum share capital of a limited liability company ("GmbH"), which had been reduced to EUR 10,000 by the GesRÄG 2013 (BGBl I 2013/109) in 2013, has been raised again to the pre-GesRÄG 2013 level of EUR 35,000.
    AustriaTax
    Schoenherr (Schönherr Rechtsanwälte)
    Schoenherr (Schönherr Rechtsanwälte)
  • Article

    Numerous Tax Disadvantages To Be Introduced For Real Estate Focused Activities

    Under current law, gains from the disposition of real estate are generally subject to a flat income tax rate of 25%. Such tax rate shall now be increased to 30% for gains realized by individuals.
    AustriaTax
    Schoenherr (Schönherr Rechtsanwälte)
    Schoenherr (Schönherr Rechtsanwälte)
  • Article

    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
    AustriaTax
    Schoenherr (Schönherr Rechtsanwälte)
    Schoenherr (Schönherr Rechtsanwälte)
  • Article

    Increase Of Tax Rate On Investment Income

    The draft tax bill of the Tax Amendment Act 2015/2016 introduces an increase in the tax rate applicable to the investment income of individuals from 25% to 27.5%
    AustriaTax
    Schoenherr (Schönherr Rechtsanwälte)
    Schoenherr (Schönherr Rechtsanwälte)
  • Article

    Electric Cars: Good For The Planet But Also For The Austrian Taxman

    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...
    European UnionTax
    Schoenherr (Schönherr Rechtsanwälte)
    Schoenherr (Schönherr Rechtsanwälte)
  • Article

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

    On 29 June 2016, the Austrian Supreme Administrative Court ruled that tax losses of foreign group members have to be calculated on the basis of an opening balance sheet set up...
    AustriaTax
    Wolf Theiss
    Wolf Theiss
  • Article

    Inside Real Estate & Construction – September 2017

    The online CEE/SEE real estate & construction blog of Wolf Thiess.
    AustriaReal Estate and Construction
    Wolf Theiss
    Wolf Theiss
  • Article

    Tax Court Extends Scope Of Goodwill Amortization To Acquisition Of Shares In EC Subsidiaries

    Austria’s group taxation regime enables the taxpayer to claim goodwill amortization for shares acquired in an Austrian subsidiary under specific conditions.
    AustriaTax
    Schoenherr (Schönherr Rechtsanwälte)
    Schoenherr (Schönherr Rechtsanwälte)
  • Article

    Amendments To The Austrian Fund Taxation Regime

    Austrian tax law provides for a specific tax regime for investment funds. Such fund tax regime is characterized by the fund being treated as a tax-transparent vehicle (thereby having no shielding effect).
    AustriaFinance and Banking
    Schoenherr (Schönherr Rechtsanwälte)
    Schoenherr (Schönherr Rechtsanwälte)
  • Article

    New Government Plans Tax Reform

    The aim of these possible changes is to lower the overall tax burden and to make the tax system more ecological.
    AustriaTax
    Schoenherr (Schönherr Rechtsanwälte)
    Schoenherr (Schönherr Rechtsanwälte)
  • Article

    New Rules For Real Estate Transfer Tax On Share Deals

    In mid-May 2015, the Austrian government published the text of the changes in the country's tax system that will enter into force on 1 January 2016.
    AustriaTax
    Schoenherr (Schönherr Rechtsanwälte)
    Schoenherr (Schönherr Rechtsanwälte)
  • Article

    Portfolio Dividends - A Follow-up

    The Austrian government recently amended the respective Austrian international participation exemption to avoid the unequal treatment of foreign participations as compared to domestic participations.
    AustriaTax
    Schoenherr (Schönherr Rechtsanwälte)
    Schoenherr (Schönherr Rechtsanwälte)
  • Article

    Challenges For International Tax Planning

    International tax planning structures came into the focus of the public eye due to developments on the OECD level regarding aggressive tax schemes.
    AustriaTax
    Schoenherr (Schönherr Rechtsanwälte)
    Schoenherr (Schönherr Rechtsanwälte)
  • Article

    Rules For Voluntary Disclosure In Criminal Tax Matters Are Expected To Be Tightened

    Austrian tax law enables taxpayers to avoid criminal tax sanctions or penalties in case of fiscal offences by submitting a voluntary disclosure.
    AustriaTax
    Schoenherr (Schönherr Rechtsanwälte)
    Schoenherr (Schönherr Rechtsanwälte)
  • Article

    Tax Austria: Are You Still Buying Or Already Mining? Mining Cryptocurrencies As A Permanent Establishment

    The taxation of cryptocurrency transactions is a hot topic. The Austrian Ministry of Finance recently issued an interesting ruling outlining when mining for cryptocurrencies in Austria by a non-resident taxpayer...
    AustriaTax
    Schoenherr (Schönherr Rechtsanwälte)
    Schoenherr (Schönherr Rechtsanwälte)
  • Article

    ImmoEst und Hauptwohnsitzbefreiung – was ist neu?

    Die Hauptwohnsitzbefreiung bei Immobilienverkäufen wurde von der Finanz unter Berufung auf die Einkommensteuerrichtlinie nur bis zu einer Grundstücksfläche von 1.000 m² gewährt.
    AustriaTax
    Wolf Theiss
    Wolf Theiss
  • Showing 21–40 of 66 results

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