PwC Austrian Tax News - 2014

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 concerning latest austrian tax topics is published four times a year. It discusses relevant topics for international companies in Austria: Direct and Indirect Taxes, Expatriates and Austrian Tax Facts & Figures.

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Issue 47, December 2014

  • No write-up of shares depreciated prior to a contribution
  • Update on comprehensive administrative assistance
  • Recent Austrian Court Case - Charges of intercompany management fees
  • Royalty payments by a domestic partnership to an Irish unlimited company
  • Changes in Austrian accounting practices
  • Proposed tax changes in Austria
  • ECJ judgment Skandia (C-7/13)
  • VAT: MOSS - The electronic platform for VAT returns in the European Union is now online
  • Austrian Tax Facts and Figures

Issue 46, September 2014

  • Amendment to the law on implementation of administrative assistance
  • Convention on Mutual Administrative Assistance in Tax Matters
  • Update on Double Tax Treaties
  • Utilisation of foreign losses from 'tax holiday' countries
  • Tightening of self-disclosure rules
  • Supreme Court judgment - Management board members of a stock corporation not entitled to compensation pay-outs from the Austrian insolvency fund
  • The Austrian Ministry of Finance has issued a decree dated 12 June 2014 concerning the change to economical employer concept due to Austrian Administrative High court decision
  • Austrian Tax Facts and Figures

Issue 45, June 2014

  • Comprehensive administrative assistance
  • Deductibility of finance costs for share deals
  • Austrian tax group regime: Higher Administrative Court to the European Court of Justice
  • The ECJ's Felixstowe Dock (C-80/12) judgement and implications on Austrian tax law: Is the requirement of a domestic group parent according to the Austrian tax group regime in line with EU law?
  • Amendment to the Austrian Real Estate Transfer Tax Act
  • VAT: Summary of 2015 B2C changes
  • VAT fraud & denial of input VAT deduction
  • Capital duty on indirect shareholder contributions passed through intermediate companies
  • Will the Constitutional Court tackle the nwe prohibition against deducting "golden" wages?
  • Austrian Tax Facts and Figures

Issue 44, March 2014

  • Tax changes in Austria
  • Amendments to Austrian Tax Amendment Act 2014 - Other changes
  • Decision of the Independent Tax Tribunal (ITT) on the qualification of foreign vehicles as investment funds for tax purposes
  • Highlights of the updated guidelines to the Austrian Reorganisation Tax Act issued by the Austrian Ministry of Finance
  • GmbH "not so light"
  • News regarding the taxation of employees
  • Austrian Tax Facts and Figures

Proposed Changes to Austrian Tax Law Special Issue, Jänner 2014

On 9 January 2014, the Austrian Ministry of Finance published the Bill for the “Abgabenänderungsgesetz 2014” (AbgÄG 2014). It includes numerous amendments that will have a significant impact on Austrian tax law.