Since 1 July 2013, the costs for the incor­po­ra­tion of an Aus­trian lim­ited lia­bil­ity com­pany have been reduced significantly.

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 ...

Austrian tax law enables taxpayers to avoid criminal tax sanctions or penalties in case of fiscal offences by submitting a voluntary disclosure.

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...

Die Hauptwohnsitzbefreiung bei Immobilienverkäufen wurde von der Finanz unter Berufung auf die Einkommensteuerrichtlinie nur bis zu einer Grundstücksfläche von 1.000 m² gewährt.

With the amendment of the Austrian investment fund regime by virtue of including alternative investment funds into its scope, the tax aspects of re-qualifications of existing (private equity) vehicles into investment funds and thus the application of the Austrian investment fund tax regime were rather unclear.

The Real Estate Transfer Tax Act has been subject to numerous changes in the past year.

With the onset of the COVID-19 crisis, working from home has become a prevailing mode of employment. The long-awaited package of measures for home office 2021 has introduced notable amendments...

In a recent decision, the Independent Finance Board Innsbruck (Unabhängiger Finanzsenat) questions a well-established practice for reducing taxes related to real estate transactions.

The transfer of Austrian real estate triggers a 3.5% (2% in case of intra-family transfers) Austrian real estate transfer tax.

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.

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.

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.

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.

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.

Austria's tax treaty policy objectives are much broader than the mere elimination of double taxation.

As part of its 2025 tax reform, Austria has introduced new rules for the real estate transfer tax (GrESt) in cases of shareholder changes.

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.