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...

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

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.

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%

The online CEE/SEE real estate & construction blog of Wolf Thiess.

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.

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...

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).

Austria’s group taxation regime enables the taxpayer to claim goodwill amortization for shares acquired in an Austrian subsidiary under specific conditions.

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

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

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

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.

The Austrian government recently amended the respective Austrian international participation exemption to avoid the unequal treatment of foreign participations as compared to domestic participations.

International tax planning structures came into the focus of the public eye due to developments on the OECD level regarding aggressive tax schemes.

The draft tax bill of the Tax Amendment Act 2015/2016 provides for new rules on the taxation of gratuitous transfers of real estate, including amendments to the tax basis and the introduction of new progressive tax rates.