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In line with the European trend, teleworking has recently been on the rise in Austria. While homeworking was often considered the exception before the COVID-19-crisis, it is now clear that many companies will continue to rely ...

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.

A key element to Austria's tax law reform which comes into effect on 1 January 2016, is the change to progressive income tax, which is expected to lead to an estimated €5bn in overall tax relief.

Inbound dividends from low-tax jurisdictions may not be exempt from Austrian corporate income tax under the Austrian international participation exemption but may be subject to a switch-over to the credit method.

As reported in Issue 2/2018 of our International Tax Newsletter, Austria introduced CFC legislation in line with the EU's Anti Tax Avoidance Directive, with effect for business years starting as of 1 January 2019.

For many companies, bonus payments are an important instrument for employee retention and motivation.

Abgabenänderungsgesetz 2022: Die Novelle wurde am 07.07.2022 vom Nationalrat beschlossen. Nachfolgend haben wir die wesentlichen Neuerungen zusammengefasst...

In unserem "to the point: Tax News Österreich" beleuchten unsere TaxExperten für Sie die aktuellen Änderungen im Steuerrecht, die aktuelle steuerrechtliche Judikatur sowie Auffassungen...

On 16 June 2015, the Austrian government approved a draft bill of the Tax Reform Act of 2015/2016 for submission to Parliament.

Currently, Austria does not have controlled foreign company ("CFC'' legislation.

taaten sollten ihre Entschuldung durch die Geldentwertung nicht auf dem Rücken der Anleger austragen, sagt DORDA-Steuerrechtexperte Paul Doralt.

ESOP try to align employees' interests with the interests of the shareholders, thus to maximize the shareholder value.

Austrian tax law provides various reorganisation tools for companies in an economic crisis.

Electronic sports (esports) are booming, despite the fact that videogames have existed now for more than 30 years.

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...