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

Austria appears to have incorrectly applied a derogation in relation to the implementation of the interest limitation rule contained in the EU's Anti-Tax Avoidance Directive.

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

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

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

January 2026 – For a long time, tax authorities and practitioners lived with the growing fear that every Transfer Pricing (TP)...

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...

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 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...

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

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.

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.

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

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

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

The European Commission proposed fundamental changes to the current Value Added Tax (VAT) regime, aimed at delivering a definite pan-European VAT system in order to tackle tax fraud as well as to unify and ...