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Home Experts Oliver Karte

Oliver Karte

Manager Tax


Areas of Expertise
International tax law - permanent establishment taxation
DBA law
Withholding taxes
Foreign assignments
Education
Mag.rer.soc.oec
Johannes Kepler Universität, Linz
Languages
German, English
Professional Experience
2016 | Entry into ICON Wirtschaftstreuhand GmbH
2019 | tax consultant
ICON Wirtschaftstreuhand GmbH
Oliver Karte
Manager Tax
Austria | ICON Wirtschaftstreuhand GmbH
Stahlstraße 14
4020 Linz
+49 732694122796
Authoring and contributions by Oliver Karte

1 March 2023 saw the amended protocol to the double taxation agreement between the United Arab Emirates and Austria enter into force. Whilst the protocol has various implications for residents of Austria, the changes regarding withholding tax on dividends mainly affect residents of the UAE.

Austria: UAE shareholders now face Austrian withholding tax on dividends
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In a recent case, the Austrian Fiscal Court had to decide whether withholding taxes that cannot be fully credited in the respective tax year can be carried forward to the following years.

Austria: No carryforward of withholding taxes
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On 1 June 2022, the Austrian Ministry of Finance (MoF) issued a statement (EAS 3436), saying that it is changing its understanding of how certain IT services are qualified in the double tax treaty (DTT) with China.

Austria: Double taxation risk in connection with software as a service
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