PwC Austrian Tax News

Unser englischsprachiger Newsletter zu aktuellen österreichischen Steuerthemen erscheint vier Mal jährlich. Er behandelt relevante Themen für internationale Unternehmen in Österreich: Direct und Indirect Taxes, Expatriates und Austrian Tax Facts & Figures.

Our English newsletter which outlines the latest Austrian tax issues is published four times a year. It deals with relevant topics for international companies in Austria, including direct and indirect taxes, expatriates and Austrian tax facts & figures.

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Issue 58, September 2017

  • Austrian Research Premium and Employment Bonus
  • Austria's Position to the Multilateral Instrument (MLI)
  • No import of foreign (final) losses despite transfer to place of management
  • Austrian Supreme Administrative Court on the utilisation of ot yet utilised deferred write-downs of participations ("offene Siebentelabschreibungen")
  • Electronic submission of CbC Report and CbCR notification

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  • Austrian Supreme Administrative Court on zero-rated intra-EU supplies of goods with interrupted delivery
  • Fiscal criminal liability in connection with the recipient's obligation to withhold and pay VAT on supplies of goods (sec 27 (4) of the Austrian VAT Act)
  • Net-wage assumption - a GPLA  (joint audit of wage-dependent levies)-related issue with expanded regulations as of 1 January 2017
  • Austrian Tax Facts and Figures

Issue 57, June 2017

  • "Brexit" - possible effects on revenue tax
  • Update on Double Tax Treaties 2017
  • Automatic exchange of information with Switzerland and Liechtenstein - changes based on AEI agreement
  • Austrian Supreme Administrative Court on the deductibility of due diligence costs
  • Alienation of shares of a limited liability company with immoveable property in Austria according to the Double Tax Treaty ("DTT") Austria - Australia

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  • Austrian Supreme Administrative Court on the economic link in VAT groups
  • Recent decision of the Austrian Supreme Administrative Court on the tax treatment of severance payments under the Double Tax Treaty Austria-Germany
  • Austrian Tax Facts and Figures

 

Issue 56, March 2017

  • Deductibility of interest within a tax group
  • Austrian Supreme Administrative Court (VwGH): attribution of losses from tax-exempt foreign group members to the group parent
  • Envisaged exchange of information regarding cross-border rulings and advance pricing arrangements
  • Supreme Administrative Court decision: consideration of operating expenses when determining withholding tax on personnel lease of employees
  • The tax-related key points of the Federal Government's new work programme 2017/18

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  • Recent Changes in Value Added Tax
  • Energy tax refund: Possibility to apply for an adjustment of prior years?
  • Cross-border active and passive leases between group-entities
  • Austrian Tax Facts and Figures