PwC Austrian Tax News - Archive 2016

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 55, December 2016 

  • CbCR – upfront notification to the tax office
  • Update on Double Tax Treaties: Double Tax Treaty between Austria and Iceland
  • Austrian Supreme Administrative Court: Cash contributions and write-downs in Austrian tax groups
  • Recent decisions of the Austrian Supreme Administrative Court (VwGH) on the tax treatment of jouissance rights
  • Austrian Supreme Administrative Court: Up-stream merger of the head of an Austrian tax group into a non-group company terminates the tax group


  • Austrian company cars – VAT burden for Austrian employees of foreign taxable persons
  • Update: PoS systems in Austria: New decrees by the Austrian Ministry of Finance
  • Austrian Supreme Administrative Court on chain supplies
  • Evidence requirements for triangulation supplies: update
  • Austrian Tax Facts and Figures 

Issue 54, September 2016

  • Austria implements new transfer pricing documentation and country-by-country reporting requirements effective from 2016
  • ECJ update on energy tax refund
  • New documentation requirements to qualify for the withholding tax exemption at source under a tax treaty or based on the EU Parent Subsidiary Directive
  • VAT treatment of employee benefits Draft legislation following the Salzburger Steuerdialog 2016


  • Austrian Federal Ministry of Finance specifies its clarification for the evidence requirements for triangulation supplies of goods not qualifying for the simplification rule
  • Austrian Supreme Administrative Court on invoicing requirements
  • VAT in connection with the on-charging of educational expenses
  • Austrian Tax Facts and Figures

Issue 53, June 2016

  • Independence of auditors of public-interest entities
  • Update on the Austrian energy tax refund and the ECJ
  • Austrian Ministry of Finance clarifies evidence requirements for triangulation supplies not qualifying for the simplification rule
  • VAT treatment of supplies with fractional transport
  • Applications to the Austrian tax authority sent by e-fax or e-mail inadmissible


  • Austrian Administrative High Court (VwGH) extends scope of the Austrian goodwill amortisation to EU/EEA targets
  • VAT: New developments for consignment stocks
  • Update: PoS systems in Austria: New requirement as of 1 May 2016 at the earliest – Decision of the Constitutional Court
  • Austrian Ministry of Finance issues information on real estate transfer tax
  • Austrian Tax Facts and Figures


Issue 52, March 2016

  • Coming into force of Part II of the 2015 Tax Amendment Act
  • Update on Double Tax Treaties
  • Affiliated companies are not allowed to set up provisions for letters of comfort issued to other group companies
  • Update: Comprehensive administrative assistance arrangements regarding income tax law
  • Due diligence costs: Immediate deduction as operating expenses or capitalisation as acquisition costs?


  • Salzburg Tax Dialogue 2015 – VAT
  • Annual update of the 2015 VAT guidelines
  • Austrian Tax Amendment Act 2015 – Customs-related innovations
  • Conclusions of the Salzburg Tax Dialogue 2015 on International Tax Law
  • Austrian Tax Facts and Figures