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 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

Zur Ausgabe

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

Zur Ausgabe

Special Issue, April 2019

  • Consultation Draft of the Austrian Digital Tax Act 2020

Zur Ausgabe

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

Zur Ausgabe

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

Zur Ausgabe


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

Zur Ausgabe


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

Zur Ausgabe


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

Zur Ausgabe

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