PwC Austrian Tax News - 2014

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 concerning latest austrian tax topics is published four times a year. It discusses relevant topics for international companies in Austria: Direct and Indirect Taxes, Expatriates and Austrian Tax Facts & Figures.

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Issue 44, March 2014

  • Tax changes in Austria
  • Amendments to Austrian Tax Amendment Act 2014 - Other changes
  • Decision of the Independent Tax Tribunal (ITT) on the qualification of foreign vehicles as investment funds for tax purposes
  • Highlights of the updated guidelines to the Austrian Reorganisation Tax Act issued by the Austrian Ministry of Finance
  • GmbH "not so light"
  • News regarding the taxation of employees
  • Austrian Tax Facts and Figures

Proposed Changes to Austrian Tax Law Special Issue, Jänner 2014

On 9 January 2014, the Austrian Ministry of Finance published the Bill for the “Abgabenänderungsgesetz 2014” (AbgÄG 2014). It includes numerous amendments that will have a significant impact on Austrian tax law.