PwC Austrian Tax News

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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 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


Issue 59, December 2017

  • Indirect change of shareholders does not trigger losstrafficking rules
  • Tax law amendment on the tax treatment of dividend distributions vs. capital repayments
  • New Double Tax Treaty
  • Case law: Right for input VAT deduction in connection with the disposal of shares
  • Austrian Supreme Administrative Court on the retroactive effect of amendments of invoices and VAT deduction
  • New Register for Ultimate Beneficial Owners (UBO Register)
  • Austrian Tax Facts and Figures

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Issue 58, September 2017

  • Austrian Research Premium and Employment Bonus
  • Austria's Position to the Multilateral Instrument (MLI)
  • No import of foreign (final) losses despite transfer to place of management
  • Austrian Supreme Administrative Court on the utilisation of ot yet utilised deferred write-downs of participations ("offene Siebentelabschreibungen")
  • Electronic submission of CbC Report and CbCR notification
  • Austrian Supreme Administrative Court on zero-rated intra-EU supplies of goods with interrupted delivery
  • Fiscal criminal liability in connection with the recipient's obligation to withhold and pay VAT on supplies of goods (sec 27 (4) of the Austrian VAT Act)
  • Net-wage assumption - a GPLA  (joint audit of wage-dependent levies)-related issue with expanded regulations as of 1 January 2017
  • Austrian Tax Facts and Figures

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Issue 57, June 2017

  • "Brexit" - possible effects on revenue tax
  • Update on Double Tax Treaties 2017
  • Automatic exchange of information with Switzerland and Liechtenstein - changes based on AEI agreement
  • Austrian Supreme Administrative Court on the deductibility of due diligence costs
  • Alienation of shares of a limited liability company with immoveable property in Austria according to the Double Tax Treaty ("DTT") Austria - Australia
  • Austrian Supreme Administrative Court on the economic link in VAT groups
  • Recent decision of the Austrian Supreme Administrative Court on the tax treatment of severance payments under the Double Tax Treaty Austria-Germany
  • Austrian Tax Facts and 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

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Christof Wörndl
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Tel: +43 1 501 88-3335
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Ulrike Hammer
Bestellinformationen
Tel: +43 1 501 88-5101
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