PwC Austrian Tax News

Unser englischer Newsletter, der die neuesten österreichischen Steuerfragen behandelt, erscheint regelmäßig. Er behandelt relevante Themen für internationale Unternehmen in Österreich, darunter direkte und indirekte Steuern und Expatriates. 

Our English newsletter which outlines the latest Austrian tax issues is regularly published. It deals with relevant topics for international companies in Austria, including direct and indirect taxes and expatriates.

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Austrian Tax News

Newsletter Issues

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Corporate Law Amendment Act 2023 (GesRÄG 2023, Gesellschaftsrechts-Änderungsgesetz 2023): Introduction of Flexible Company and reduction of minimum share capital to EUR 10,000 for Limited Liability Companies

In 26 May 2023, along with the Austrian Start-ups Promotion Act (Start-up-Förderungsgesetz), the draft GesRÄG 2023 was published, which aims to create considerable incentives and relief for start-ups and the incorporation of companies in general. In particular, the new company form called Flexible Company (FlexCo) will...

Private Foundations: New standpoint of the Austrian Supreme Administrative Court on the transfer of hidden reserves pursuant to section 13 para. 4 KStG (Austrian Corporate Income Tax Act)

As a general rule, section 13 para. 4 KStG permits Austrian private foundations to carry over hidden reserves from the sale of investments (in which the foundation or its legal predecessor held a share of at least 1% within the last five years) to substitute investments. These substitute investments must involve the...

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