PwC Austrian Tax News Archiv 2006

Issue 9, December 2006

  • Recent transfer pricing deve-lopments in the pharmaceutical industry
  • Bulgaria and Romania to join EU on 1 January 2007
  • “Undisclosed factoring” within the group
  • Silent partnership
  • DTA Austria – Sweden
  • Black funds – How to avoid lump-sum taxation
  • Important changes to the VAT Guidelines
  • Income tax on speculative gain arising from sale of home abroad
  • Specific tax privilege also for employees of Swiss companies

    Download: Issue 9, December 2006 (191 KB, English)

Issue 8, October 2006
  • New filing regulations for Financial Statements as at 31 December 2007 and increase of fines starting from 1 July 2006
  • Interesting opportunities for investors provided by Austrian DTAs
  • A modest home can create a residence for income tax purposes in Austria
  • Stamp Duties
  • VAT fraud – Carousels and Missing Traders
  • Harmonization of Travel Expenses across the Corporate Group
  • Compulsory Registration of Foreign Company Car in Austria – Possible Violation of EC-Law
  • International Assignments – Applicability of Austrian Labor Law
  • Transaction costs in a share deal

    Download: Issue 8, October 2006 (192 KB, English)

Issue 7, August 2006
  • New law to support middle market
  • Draft Protocol for amendments of the Tax Treaty between Austria and Slovenia
  • Taxation of foreign investment funds and life insurances
  • Electronic filing – the direct line to the Austrian authorities
  • Entertainment expenses and company cars
  • New reporting requirement for cross-border services as of 1 January 2006
  • International assignment of employees between group companies and the interpretation of “international employer”

    Download: Issue 7, August 2006 (194 KB, English)

Issue 6, June 2006
  • Recent developments in the international law as of 1 January 2006 for Austria
  • Indirect taxes on energy and refund of these taxes
  • Stamp duties and transfer taxes
  • News in Austrian VAT law
  • New regulation on the squeeze out of minority shareholders
  • Share purchase programs and stock option plans under the new Capital Markets Act
  • International taxation of Supervisory Board members of a stock corporation or company with limited liability in Austria

    Download: Issue 6, June 2006 (208 KB, English)

Issue 5, April 2006
  • Acquisitions in Austria – double-dip structures
  • Release of partially valuable debt by shareholders does not increase tax profit
  • Dividend taxation of non-resident corporations in Austria is discriminatory according to the EC Treaty
  • New Administrative High Court ruling on the “Mantelkauf”
  • Outbound dividends and withholding tax
  • Austrian real estate – amendments to taxation of non-residents
  • Stock option plans in Austria
  • Capital tax on indirect equity contributions
  • Revision of the Double Tax Treaty between Austria and Switzerland

    Download: Issue 5, April 2006 (183 KB, English)

Issue 4, February 2006
  • Austrian Supreme Administrative Court ruling on finance base companies
  • The European company (SE) - taxation and structuring models
  • Management, a “risky job”: Measures to reduce the risks
  • Remuneration of Austrian managing directors of a company with limited liability (“GmbH”): Less is more
  • Asset deal vs share deal – Austrian tax aspects

    Download: Issue 4, February 2006 (180 KB, English)