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  • Article

    Tax Newsletter - Austria 3/2017

    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
    AustriaTax
    Wolf Theiss
    Wolf Theiss
  • Article

    The Top 5 Global Mobility Issues Likely To Impact International Employers Sending Staff On Assignments

    When assigning their staff to Austria, EU based companies need to carefully consider a number of issues which will have implications in terms of tax and employment law.
    AustriaEmployment and HR
    Alliott Group (International)
    Alliott Group (International)
  • Article

Austria To Levy Tax On Online Advertising

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.
AustriaTax
Wolf Theiss
Wolf Theiss
  • Article

    Constitutional Court Delays Introduction Of Withholding Tax On Capital Gains

    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.
    AustriaTax
    Binder Grösswang Rechtsanwälte OEG
    Binder Grösswang Rechtsanwälte OEG
  • Article

    Forfeiture Of Tax Loss Carry-Forwards Due To A Substantial Change In Shareholder Structure

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

    Withholding Tax On Outbound Dividend Payments

    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.
    AustriaTax
    Wolf Theiss
    Wolf Theiss
  • Article

    Coronavirus And Taxes

    The Austrian tax offices have to instantly decide on such applications.
    AustriaTax
    Schoenherr (Schönherr Rechtsanwälte)
    Schoenherr (Schönherr Rechtsanwälte)
  • Article

    Tax Treatment Of Liechtenstein Foundations

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

    Ruling On Cross-Border Personnel Leasing Published

    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.
    AustriaTax
    Wolf Theiss
    Wolf Theiss
  • Article

    Exit Taxation In Connection With A Move To Canada

    In this respect, exit tax is only triggered after such five-year period.
    AustriaTax
    Wolf Theiss
    Wolf Theiss
  • Article

    Photovoltaics: The Green Energy Source. Austrian Tax Aspects To Consider When Implementing Photovoltaic Systems

    Since energy security and independence is becoming increasingly crucial, many businesses are currently taking this issue into their own hands.
    AustriaTax
    Schoenherr (Schönherr Rechtsanwälte)
    Schoenherr (Schönherr Rechtsanwälte)
  • Article

    Successful Appeal Regarding Taxation Of Foreign Interest Income

    On 26 February 2015, the Austrian Supreme Administrative Court decided in favor of an appeal filed by WOLF THEISS for a client who received tax exempt interest income from other countries.
    AustriaTax
    Wolf Theiss
    Wolf Theiss
  • Article

    EU-Wide System To Resolve Tax Disputes Between Member States Applies From 1 July 2019

    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.
    European UnionTax
    Schoenherr (Schönherr Rechtsanwälte)
    Schoenherr (Schönherr Rechtsanwälte)
  • Article

    An Apple A Day Keeps Taxation Away?

    The General Court (GC) of the European Union ruled in favour of Apple in the state aid case regarding Apple's Irish tax structure, annulling the 2016 decision of the European Commission (EC).
    AustriaTax
    Schoenherr (Schönherr Rechtsanwälte)
    Schoenherr (Schönherr Rechtsanwälte)
  • Article

    Cross-border Home Office Set Ups In Austria – Tax Traps And PE Risk

    Remote work is here to stay, and so are the legal and tax challenges it brings. More and more international employees work remotely from Austria, temporarily or long term.
    AustriaTax
    GGI | Global Alliance
    GGI | Global Alliance
  • Article

    Interest Limitation Rule Of ATAD Not Implemented

    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.
    AustriaTax
    Wolf Theiss
    Wolf Theiss
  • Article

    Austrian Dividend Withholding Taxes Fully Refundable To Non-Resident Pension Funds

    In a landmark decision, the Federal Fiscal Court of Austria (BFG 21. 11. 2019, RV/7102891/2012) has granted an application for a full refund of withholding tax on dividends paid to a Canadian ...
    AustriaTax
    DLA Piper UK LLP
    DLA Piper UK LLP
  • Article

    Austrian Supreme Administrative Court on the Utlilization of Foreign Losses in Tax Treates with the Exemption Method

    AustriaTax
    Leitner & Leitner
    Leitner & Leitner
  • Article

    Guidance On Taxation Of Bitcoins And Other Cryptocurrencies

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

    New Legal Uncertainty On Treatment Of Interest Expenses Within Tax Groups

    The Federal Tax Court (Bundesfinanzgericht ) recently held that interest expenses incurred in connection with the acquisition of an affiliated company within a tax group are not tax-deductible.
    AustriaTax
    Wolf Theiss
    Wolf Theiss
  • Showing 1–20 of 66 results

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