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Through our global network firms we deliver practical and individualized solutions in all areas of tax. Learn more about our global services.
With a representation in over 100 countries, our team offers local expertise on a global scale. Learn more about our experts.
Find here the latest tax news for our locations worldwide.
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In Austria we are currently represented by two tax firms in order to offer our clients a full-fledged tax service portfolio. Each company brings special strengths to the overall service offerings of WTS Global.
View news by WTS Austria here.
View news by ICON here.
The Austrian Federal Court has recently ruled that crypto mining cannot be deemed as an economic activity for VAT purposes.
VAT exemption for the management of special investment funds – Services provided by a third party – CJEU joined cases C-58/20, K and C-59/20, DBKAG, dated 17 June 2021.
Starting with the 2020 assessment, the Graz City Tax Office has changed its practice and refers to the national refund procedure in the case of filing a 2020 VAT return with zero turnover but declared input tax amounts.
The Austrian Administrative Supreme Court (Verwaltungsgerichtshof) had to deal with a trademark licensing between Malta and Austria. The Austrian trading company MCo had demerged its business and real estate to the Austrian company XCo in 2007. The trademarks stayed with MCo.
In Austria, the draft of the revised Austrian Transfer Pricing Guidelines 2020 was published. Our Austrian colleagues outline the changes and consequences.
Our summary of R&D Incentives provides guidance where such incentives are provided, and who in WTS Global can support you to gain from these incentives for your business or individually the most.
Limitations on the refund of withholding tax on leasing of personnel remunerations
Austria made a U-turn and abolished the wage withholding tax for foreign employers just introduced at the start of last year.
The Austrian tax administration takes a “facts and circumstances-approach” to assess whether home office work creates a permanent establishment (PE) for the foreign employer.
An overview of measures introduced in implementation of the EU directive on tax dispute resolution mechanisms.
As per 01/01/2020, the monthly wage withholding tax obligation is extended.
Section 48 of the Federal Fiscal Code (BAO) allowed for the unilateral elimination of international double taxation
International Tax, Research Premium and Mergers and Acquisitions field expands
Regarding the measures planned for 2019, a bill has been filed in early July 2019 and a decision of the national assembly is expected in September
The relevant regulations that foreign companies have to comply with in Austria are regulated in the “Wage and Social Dumping Control Act”
The monitoring will be evaluated on an ongoing basis and on 31 December 2024 an evaluation report will be presented
The Austrian legislator will also implement the e-commerce package of EU Directive 2017/2455
The Express Answer Service (EAS) offers taxpayers the opportunity to post questions of interpretation regarding international tax matters to the MoF
Since 1.1.2019 applicants for refund of Austrian withholding taxes have been obliged to use an electronic pre-application
From July 1, 2019 the advance ruling must be issued within two months of the application being submitted.
Data for every beneficial owner have to be transmitted electronically via the Austrian Government’s Business Service Portal
Shortlisted with another nomination as “Austria Transfer Pricing Firm of the Year“
ICON achieves three nominations and wins the “Allrounder-Upper Austria” award
Austria introduced a gambling levy - The organizers of any lottery now need to pay 5% of the total prize value to the state
The deduction of incidental acquisition costs for private investors is not possible in case the special rate of 27.5 percent is applicable
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