PwC Austrian Tax News - Archiv 2015

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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Special Edition, December 2015

  • Gaming tax on sweepstakes


Issue 51, December 2015

  • CJEU: Austrian goodwill amortisation scheme infringes the freedom of establishment
  • Procedure for prescribing withholding tax charge in connection with hidden profit distributions
  • Austrian taxation of private foundations in connection with distributions to foreign beneficiaries contrary to EU law
  • Recent court case – write-downs from pre-group era can be deducted from group income 


  • Cars in the focus of the tax reform 2015/2016
  • PoS systems in Austria – New requirement as from 1 January 2016
  • CJEU: Decision on holdings and input VAT and on VAT grouping conditions
  • Proposed Changes to Austrian Tax Law
  • Austrian Tax Facts and Figures

Issue 50, September 2015

  • Forfeiture of tax losses in case of change of shareholder structure within a group?
  • No obligation to grant a tax credit carry-forward
  • Austrian Ministry of Finance issues information on tax groups with companies in liquidation
  • Liechtenstein foundations - Recent High Administrative Court decisions
  • Tax Reform Act 2015/2016 passes Austrian Parliament


  • Austrian Tax Reform Act 2015 changes the tax treatment of distributions at shareholder level
  • Tax reform 2015/2016: VAT changes in the tourism sector
  • Leasing and letting of movable and immovable property: Deduction of input VAT based on a "standing" invoice
  • The Commission of the European Union announces new arrangements regarding the strategy for a European digital single market
  • Austrian Tax Facts and Figures

Issue 49, June 2015

  • Draft Bill of the 2015 tax reform - Changes to Austrian income tax at a glance
  • AG Kokott maintains that Austrian goodwill amortisation scheme is not in line with freedom of establishment and does not constitute illegal State aid (C-66/14)
  • Withholding tax charge in connection with hidden profit distributions
  • Recent group-related case law


  • Draft report on the 2015 tex reform - VAT and real estate tax
  • Stamp duty update - Transfer of contracts and asset deals
  • Austrian Ministry of Finance releases new guidance on unilateral advance pricing agreements
  • Austrian Tax Facts and Figures

Special Edition, March 2015

  • Tax Reform 2015/2016


Issue 48, March 2015

  • Coming into force of Part II of the 2014 Tax Amendment Act
  • Exchange of tax information with Guernsey
  • Permanent establishment by deep drilling activities
  • Update of Austrian Corporate Income Tax Guidelines
  • Demerger - update of the RTA Guidelines



  • VAT on benefits in kind for the use of company cars
  • Beware the intra-EU acquisitions VAT trap - Use the correct VAT identification number!
  • VAT ID validation
  • Taxation of special payments for secondment of employees
  • Supervisory board of a partnership
  • Austrian Tax Facts and Figures