Besides the draft bill of the Tax Reform Act of 2015/2016, another draft bill dealing with the so-called "banking package" was circulated on 16 June 2015.

We hope you all enjoyed the summer time! Here in Vienna, summer is over, but the good news is that we are happy to announce the third issue of our International Tax Newsletter Austria

The Austrian Ministry of Finance recently answered questions in areas of doubt regarding the procedure of country-by-country reporting (CbCR).

Summer has already arrived - this means it's time for the next issue of our International Tax Newsletter. In this edition, we have included major updates from the CEE/SEE region.

In its ruling issued today, the European Court of Justice (ECJ) clarified that Member States may not impose national taxes on CO2 emission allowances allocated free of charge under the EU Emissions Trading System (EU ETS).

On 30 January 2017, the Austrian coalition parties agreed on the government's policy agenda for 2017/2018 and announced therein that the scope of the advertisement tax will be extended to online advertising.

The Budget Supplementary Act 2011, passed by the end of 2010, foresees the introduction of a withholding tax on capital gains that are realized regarding securities as of October 1, 2011.

Pursuant to the Austrian Supreme Administrative Court, for the purposes of the provision stipulating a forfeiture of tax loss carry-forwards ...

A recently issued ruling by the Austrian Ministry of Finance contains interesting comments on the treatment of royalties under double tax treaties.

The Austrian Ministry of Finance recently dealt with an interesting case of dividend payments made from an Austrian corporation to the Austrian permanent establishment of a French indirect shareholder.

The summer heat in Vienna has reached its climax, which means that we've arrived at the end of the second quarter.

We've arrived at the end of the third quarter, which means it's time for the next issue of our International Tax Newsletter Austria.

The Austrian tax offices have to instantly decide on such applications.

In a recent decision the Austrian Supreme Administrative Court ruled on the tax treatment of Liechtenstein foundations for the second time within one month.

In this respect, exit tax is only triggered after such five-year period.

Since January 2019, a new double taxation treaty between Austria and Japan is applicable, replacing the former treaty dating back to 1961.

Since energy security and independence is becoming increasingly crucial, many businesses are currently taking this issue into their own hands.

Im aktuellen Rechtspanorama spricht RAK-Vizepräsidentin Bettina Knötzl über die österreichische Vergleichsgebühr...

Under double tax treaties that follow the OECD Model Convention, the remuneration for posted employees may be taxed both in the state of residence and in the state in which the employment is exercised.

According to EU figures there are currently 2,000 tax disputes pending between Member States, and approximately 900 of them are over two years old.