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 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


  • 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