The Austrian Ministry of Finance recently summarized the cases where residence certificates issued on non-Austrian forms will be accepted.

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 ...

On 23 October 2018, an amended double taxation treaty between Austria and the United Kingdom was concluded.

In a landmark decision, the Federal Fiscal Court of Austria (BFG 21. 11. 2019, RV/7102891/2012) has granted an application for a full refund of withholding tax on dividends paid to a Canadian ...

As of 1 March 2014, a restriction on the deductibility of manager remunerations for tax purposes exceeding EUR 500,000 per person and year was introduced in Austria.

Recently, the Ministry of Finance published guidance on the Austrian income and value added tax aspects of investing in the crypto space.

The Federal Tax Court (Bundesfinanzgericht ) recently held that interest expenses incurred in connection with the acquisition of an affiliated company within a tax group are not tax-deductible.

We hope you enjoyed the holidays and are now curious to read the next issue of our International Tax Newsletter.

Due to social fraud and the use of dummy companies in the construction industry, the public authorities lose a significant amount of annual taxes and social security contributions.

Want a gateway into Eastern Europe and all the benefits of operating in an EU member state? Why not consider Austria?

The Austrian Beneficial Owners Register Act (BORA) requires certain legal entities to report their ultimate beneficial owners (UBO) recurringly, at least once a year and whenever changes occur in an entity's UBO.

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,

The Austrian Ministry of Finance has recently published information on tax aspects in connection with Hong Kong trusts.

The European Commission has introduced sweeping reforms to EU direct taxation through its Taxation Omnibus package and a recast of the Directive on Administrative Cooperation...

It further held that the Italian permanent establishment cannot be regarded as employer.

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.

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.

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.

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...