Mag. Matthias Mitterlehner

On 30^th of April 2025 the ECJ delivered its long-awaited decision in the case of Finanzamt für Großbetriebe v Franklin (C-602/23) on Austria’s rules on the taxation of CIVs (“Collective Investment Vehicles”) and REITs (“Real Estate Investment Trusts”).

Austria's new government faces a challenging economic outlook, aiming to provide tax relief while introducing levies to boost treasury revenues. These measures could impact the financial services industry. Explore the changes in this article, prepared by our colleagues at ICON (WTS Global in Austria).

Liechtenstein's favorable tax rates attract international tax planning, but legal conflicts with Austria can lead to double taxation. A recent Austrian Fiscal Court case highlights the risks of complex tax avoidance schemes.