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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Special Issue, March 2020
COVID-19 – Special issue No. 1
- Measures of the Austrian tax authorities
- Measures of the Austrian social security providers
- Measures of the Austrian Chamber of Commerce
Issue 68, March 2020
- Austrian Ministry of Finance: Restrictions to withholding tax relief at source for distributions to intermediate holding companies
- Austrian Ministry of Finance announces further change in tax law on wage tax withholding for employers without a permanent establishment in Austria
- Austrian VAT Guidelines - most important changes in the Amendment Decree 2019
- Austrian government programme 2020: The future of the Austrian tax system
Issue 67, December 2019
- Update on thresholds for a permanent establishment in Austria
- Draft update of the Corporate Income Tax Guidelines
- Recent decisions on group taxation by the Austrian Supreme Administrative Court
- Update: Tax Reform Act of 2020 and ‘quick fixes’ relating to VAT
Issue 66, September 2019
- Draft of Austrian DAC 6 implementation law
- Main expected changes to Austrian tax law from 2020
- Austrian Supreme Administrative Court overrules the decision of the Federal Fiscal Court regarding abuse of the withholding tax refund under the Parent-Subsidiary Directive
- Changes to refund claims procedure for Austrian withholding taxes
- Austrian Supreme Administrative Court (VwGH) confirms recent CJEU rulings on the distinction between supply of goods and supply of services under a lease contract
- Update: Legislative proposal for the Tax Reform Act 2020 and quick fixes in the area of VAT
Issue 65, June 2019
- Brexit: Implications for Austrian income tax, new UK/Austria Double Taxation Agreement in force
- Austrian Supreme Administrative Court (VwGH) denies the tax deductibility of IFRS 2 (notional) employment expenses arising from stock options granted to employees
- Constructive dividends vs. repayment of capital
- Import VAT – Who can claim a deduction?
- Brexit: Implications for Austrian VAT
- No-deal Brexit: Implications for British citizens under Austrian immigration law
- No-deal Brexit: Implications for your cross-border employees under Austrian social insurance law
Special Issue, April 2019
- Consultation Draft of the Austrian Digital Tax Act 2020
Issue 64, March 2019
- Austrian Federal Tax Court (BFG) clarified “intra-group acquisition” for purposes of tax-deductible expenses
- New Double Tax Treaty between Austria and United Kingdom / Japan
- Recent tax policy discussion & possible changes
- Austrian VAT Guidelines: The most important changes from the Amendment Decree 2018
- Austria to promptly implement the ATAD interest limitation rule
- Social security and multiple managing director functions – legislative solution
- Tax Facts and Figures
Issue 63, December 2018
- MLI - First changes to Austrian double tax treaties from 1.1.2019
- Letter rulings on dividend withholding tax relief in two letter rulings
- Digital Products and Services
- Austrian Federal Financial Court (BFG) on the Applicability of Section 48 Austrian Federal Tax Code (BAO)
- Update: Amendment of the Austrian Chamber of Commerce Act
- Payrolling is a form of temporary employment and does not constitute an employment relationship between user undertaking and employee
- Tax Facts and Figures
Issue 62, September 2018
- Update: Austrian Annual Tax Act 2018 ('Jahressteuergesetz 2018')
- Recent letter rulings on Permanent Establishments
- Austrian Federal Fiscal Court detects abuses in the application of the Parent-Subsidiary Directive
- German Finance Ministry abolishes simplification rule for intra-Community transfers in border areas
- Austrian Supreme Administrative Court confirms recent CJEU rulings on relevance of formal requirements
- Amendment of the Austrian Chamber of Commerce Act
- Tax Facts and Figures
Issue 61, June 2018
- Austrian Annual Tax Act 2018 ('Jahressteuergesetz 2018')
- When does a home office constitute a permanent establishment?
- Austrian Supreme Administrative Court (VwGH) on losses from the conversion of foreign currency loans
- Input VAT deduction - Tighter controls by the Austrian tax authorities
- ECJ on the application of the triangulation simplification
- Tax Facts and Figures
Issue 60, March 2018
- Key points on tax in the Austrian government’s work programme, 2017-2022
- No application of loss-trafficking rules if de facto managing directors remain unchanged
- Austrian Supreme Administrative Court: Recapture taxation of foreign tax losses in the year prior to the dissolution of the CIT group
- Austrian Supreme Administrative Court Decision on the Attribution of Shares to a Permanent Establishment
- Update on the VAT guidelines
- Opinion of Advocate-General Bot on Austrian triangular transactions
- Concurrent employment of managing directors by another group GmbH triggers a second social security contribution
- Tax Facts and Figures
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