52 results found

Under Austrian tax law, not only the transfer of Austrian real estate, but also the transfer or consolidation of 95% of the shares in a property-owning company, triggers a 0.5 % Austrian real estate transfer tax.

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...

In April 2024, the Austrian government presented a draft of the Grace-Period-Act aimed at assisting family businesses and SMEs in the event of a business transfer within the family.

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

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

The draft for the Tax Amendment Act 2015 published today [19 October 2015] proposes an amendment of existing exit taxation rules that would significantly tighten these rules, which eventually lead to the taxation of hidden reserves in assets transferred.

The OECD's Anti Base Erosion and Profit Shifting Initiative (BEPS) significantly affects current transfer pricing regimes regarding intangibles, documentation and dispute resolution.

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

The aim of these possible changes is to lower the overall tax burden and to make the tax system more ecological.

A historic review of the special taxation regime of private foundations outlines an exciting development and illustrates the reduction of tax advantages for private foundations over the last three decades.

The reintroduction of (additional) wealth taxes is a hot topic in Austria. It comes with major practical challenges, not only for advisors but especially for tax authorities and the Austrian legislator.

Seit Ausbruch der COVID-19-Krise hat Arbeit im Homeoffice stark zugenommen. Mit dem lange angekündigten Homeoffice-Maßnahmenpaket 2021 wurden wesentliche Anpassungen im Arbeitsrecht...

Hybrid instruments are used in the tax structuring of, in particular, intra group financing transactions with the intention to generate a double dip in the jurisdiction of the corporation providing the financing and the jurisdiction of the financed corporation.

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.

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.

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.

Why should one know about sus­pend­ing the activ­ity of a Moldovan lim­ited lia­bil­ity com­pany (LLC)? What are the steps to be fol­lowed? What are the pros and cons?