Menu
  • Locations
  • About Us
  • Services
  • Experts
  • News
  • Knowledge
  • Culture & Career
  • Locations
  • Search
  • Press
  • Events & Webinars
  • Contact
  • CI Guide
  • Albania
  • Angola
  • Argentina
  • Armenia
  • Australia
  • Austria
  • Bangladesh
  • Belarus
  • Belgium
  • Benin
  • Bolivia
  • Bosnia & Herzegovina
  • Brazil
  • Bulgaria
  • Burkina Faso
  • Burundi
  • Cambodia
  • Cameroon
  • Canada
  • Chile
  • China
  • Colombia
  • Costa Rica
  • Croatia
  • Cyprus
  • Czech Republic
  • Denmark
  • Dominican Republic
  • Ecuador
  • Egypt
  • El Salvador
  • Estonia
  • Finland
  • France
  • Georgia
  • Germany
  • Ghana
  • Gibraltar
  • Greece
  • Guatemala
  • Guinea
  • Honduras
  • Hong Kong
  • Hungary
  • Iceland
  • India
  • Indonesia
  • Iran
  • Iraq
  • Ireland
  • Israel
  • Italy
  • Ivory Coast
  • Japan
  • Kazakhstan
  • Kenya
  • Korea
  • Kyrgyzstan
  • Laos
  • Latvia
  • Lithuania
  • Luxembourg
  • Macao
  • Macedonia
  • Madagascar
  • Malaysia
  • Mali
  • Malta
  • Mauritius
  • Mexico
  • Moldova
  • Mongolia
  • Montenegro
  • Morocco
  • Mozambique
  • Myanmar
  • Nepal
  • Netherlands
  • New Zealand
  • Niger
  • Nigeria
  • Norway
  • Pakistan
  • Panama
  • Paraguay
  • Peru
  • Philippines
  • Poland
  • Portugal
  • Puerto Rico
  • Romania
  • Russia
  • Rwanda
  • Saudi Arabia
  • Senegal
  • Serbia
  • Seychelles
  • Singapore
  • Slovakia
  • Slovenia
  • South Africa
  • Spain
  • Sri Lanka
  • Sweden
  • Switzerland
  • Taiwan
  • Tanzania
  • Thailand
  • Togo
  • Trinidad and Tobago
  • Tunisia
  • Turkey
  • Turkmenistan
  • Uganda
  • Ukraine
  • United Arab Emirates
  • United Kingdom
  • Uruguay
  • USA
  • Uzbekistan
  • Venezuela
  • Vietnam
  • Zambia
  • About Us
  • Our CEO
  • Our Board
  • Our Global Executive Team
  • Quality, Process & Risk Management
  • Corporate Tax
  • Customs
  • Financial Services
  • Global Mobility
  • Indirect Tax
  • International Corporate Tax
  • Mergers & Acquisitions (M&A)
  • Private Clients & Family Office Services
  • Real Estate Services
  • Tax Controversy
  • Tax Technology
  • Transfer Pricing & Valuation Services
  • Latest News
  • Pillar Two - Global Minimum Tax
  • Brochures
  • Newsletters
  • Surveys & Studies
  • The Digital Tax Law Center (DTLC)
  • The European Tax Law Center (ETLC)
  • Climate Protection, Green Tax & Energy
  • Tax Loss Carryback
  • Real Estate Guide
  • Tax and Investment Facts CEE
  • Assignments to Europe & Asia Pacific
  • Culture and Leadership
  • Diversity
  • WTS Global Academy
  • Career
  • Your Development
  • Jobs
  • Press
  • Events & Webinars
  • Contact
  • CI Guide
WTS worldwide
  • Albania
  • Angola
  • Argentina
  • Armenia
  • Australia
  • Austria
  • Bangladesh
  • Belarus
  • Belgium
  • Benin
  • Bolivia
  • Bosnia & Herzegovina
  • Brazil
  • Bulgaria
  • Burkina Faso
  • Burundi
  • Cambodia
  • Cameroon
  • Canada
  • Chile
  • China
  • Colombia
  • Costa Rica
  • Croatia
  • Cyprus
  • Czech Republic
  • Denmark
  • Dominican Republic
  • Ecuador
  • Egypt
  • El Salvador
  • Estonia
  • Finland
  • France
  • Georgia
  • Germany
  • Ghana
  • Gibraltar
  • Greece
  • Guatemala
  • Guinea
  • Honduras
  • Hong Kong
  • Hungary
  • Iceland
  • India
  • Indonesia
  • Iran
  • Iraq
  • Ireland
  • Israel
  • Italy
  • Ivory Coast
  • Japan
  • Kazakhstan
  • Kenya
  • Korea
  • Kyrgyzstan
  • Laos
  • Latvia
  • Lithuania
  • Luxembourg
  • Macao
  • Macedonia
  • Madagascar
  • Malaysia
  • Mali
  • Malta
  • Mauritius
  • Mexico
  • Moldova
  • Mongolia
  • Montenegro
  • Morocco
  • Mozambique
  • Myanmar
  • Nepal
  • Netherlands
  • New Zealand
  • Niger
  • Nigeria
  • Norway
  • Pakistan
  • Panama
  • Paraguay
  • Peru
  • Philippines
  • Poland
  • Portugal
  • Puerto Rico
  • Romania
  • Russia
  • Rwanda
  • Saudi Arabia
  • Senegal
  • Serbia
  • Singapore
  • Slovakia
  • Slovenia
  • South Africa
  • Spain
  • Sri Lanka
  • Sweden
  • Switzerland
  • Taiwan
  • Tanzania
  • Thailand
  • Togo
  • Trinidad and Tobago
  • Tunisia
  • Turkey
  • Turkmenistan
  • Uganda
  • Ukraine
  • United Arab Emirates
  • United Kingdom
  • Uruguay
  • USA
  • Uzbekistan
  • Venezuela
  • Vietnam
  • Zambia
  • About Us
    About Us

    Here you will find more information on our organization’s structure, experts and global reach.

    Read more
    About Us Our CEO Our Board Our Global Executive Team Quality, Process & Risk Management
  • Services
    Services
    Read more
    Corporate Tax Customs Financial Services Global Mobility Indirect Tax
    International Corporate Tax Mergers & Acquisitions (M&A) Private Clients & Family Office Services Real Estate Services Tax Controversy
    Tax Technology Transfer Pricing & Valuation Services
  • Experts
    Experts

    With a representation in over 100 countries, our team offers local expertise on a global scale. Learn more about our experts.

    Read more
  • News
    News

    Find here the latest tax news for our locations worldwide.

    Read more
    Latest News
  • Knowledge
    Knowledge

    Our quick overview with downloads: newsletters, publications, surveys. 

    Read more
    Pillar Two - Global Minimum Tax Brochures Newsletters Surveys & Studies The Digital Tax Law Center (DTLC)
    The European Tax Law Center (ETLC) Climate Protection, Green Tax & Energy Tax Loss Carryback Real Estate Guide Tax and Investment Facts CEE
    Assignments to Europe & Asia Pacific
  • Culture & Career
    Culture & Career

    The WTS Global Academy - Bringing value to the whole

    Read more
    Culture and Leadership Diversity WTS Global Academy Career Your Development
    Jobs
  • Locations
    Locations

    Our locations worldwide

    Read more
  • Search
Home Locations Austria

WTS in Austria

Europe

Choose Office
WTS Tax Service Steuerberatungsgesellschaft mbH
Vienna
ICON Wirtschaftstreuhand GmbH
Linz
Vienna
WTS Tax Service Steuerberatungsgesellschaft mbH
Am Modenapark 10
1030 Vienna
http://www.wts.at
+43 (0) 1 24 266 – 17
juergen.reinold@wts.at
Linz
ICON Wirtschaftstreuhand GmbH
Stahlstraße 14
4020 Linz
http://www.icon.at
+43 732 694126990
matthias.mitterlehner@
icon.at

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.

Local News

The Austrian VAT regulations (§ 3 (8a) VAT Law) give an example of how to correctly handle such distance sales of imported goods, which has been adapted to the customs provisions

Austria: Customs law thwarts VAT law
read more

Section 4 of the Austrian TP Documentation Law (VPDG) contains a notification obligation in connection with CbCR.

Austria: No annual CbCR notification required since 1 January 2022
read more

In its decision of 13 January 2021 (Ro 2018/13/0003), the Austrian Supreme Administrative Court decides the question whether a US Trust is eligible for withholding tax refund on Austrian profit distributions.

Austria: Supreme Administrative Court on foreign Trusts
read more

As part of the Eco-Social Tax Reform 2022 (Ökosoziale Steuerreform 2022), the taxation of cryptocurrencies is included into the existing tax regime for capital assets. The Eco-Social Tax Reform 2022 was passed by the National Council on January 20, 2022 and published in the Federal Law Gazette on February 14, 2022.

Austria: The new taxation of cryptocurrencies
read more

Austria is facing new regulatory requirements because of a recent ECJ decision which has led to a new treatment of rental turnover of foreign investors.

Austria: Change in the VAT treatment of rental revenues of foreign property owners
read more

At the beginning of November 2021, the Austrian Ministry of Finance published a draft bill on the eco-social tax reform 2022 which includes new rules for the taxation of income from crypto currencies.

Draft bill on new Austrian tax regime for crypto currencies published
read more

On 7 October 2021, the Austrian Federal Ministry of Finance published the final version of the Austrian Transfer Pricing Guidelines (Austrian Guidelines 2021). In 2010, the Austrian tax authorities published the transfer pricing guidelines based on the OECD Guidelines from 2010 for the first time.

New Austrian Transfer Pricing Guidelines 2021
read more

The Austrian Federal Court has recently ruled that crypto mining cannot be deemed as an economic activity for VAT purposes.

Tax treatment of crypto mining in Austria
read more

It remains unclear as to how the taxpayer can successfully request the granting of interest.

Austria: Higher court confirms the granting of interest for overdue VAT credits
read more

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.

Austria: New CJEU decision on VAT Exemption
read more

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.

Austria: Tax trap with Value Added Tax assessment
read more

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.

Austrian Supreme Administrative Court on beneficial ownership of trademarks
read more

In Austria, the draft of the revised Austrian Transfer Pricing Guidelines 2020 was published. Our Austrian colleagues outline the changes and consequences.

New Austrian Transfer Pricing Guidelines 2020
read more

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.

R&D tax allowance in Europe
read more

Limitations on the refund of withholding tax on leasing of personnel remunerations

Austria: Administrative Supreme Court limits withholding tax refund on leasing of personnel remunerations
read more

Austria made a U-turn and abolished the wage withholding tax for foreign employers just introduced at the start of last year.

Austria: Wage withholding tax for foreign employers abolished!
read more

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.

Home Office work in Austria and consequences due to Covid-19
read more

An overview of measures introduced in implementation of the EU directive on tax dispute resolution mechanisms.

Austria: Implementation of the EU Directive on Tax Dispute Resolution Mechanisms
read more

As per 01/01/2020, the monthly wage withholding tax obligation is extended.

Austria: New wage withholding tax obligation in Austria as per 01/01/2020
read more

Section 48 of the Federal Fiscal Code (BAO) allowed for the unilateral elimination of international double taxation

Autria: Limits of temporary relief in the MAP (Mutual Agreement Procedure)
read more

International Tax, Research Premium and Mergers and Acquisitions field expands

WTS Austria wins two top-class new managing partners
read more

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

Austrian Tax Reform 2019/2020
read more

The relevant regulations that foreign companies have to comply with in Austria are regulated in the “Wage and Social Dumping Control Act”

Reporting and documentation obligations for employee secondments to Austria
read more

The monitoring will be evaluated on an ongoing basis and on 31 December 2024 an evaluation report will be presented

Austria: Horizontal monitoring
read more

The Austrian legislator will also implement the e-commerce package of EU Directive 2017/2455

Austrian Digital Tax Act 2020
read more

The Express Answer Service (EAS) offers taxpayers the opportunity to post questions of interpretation regarding international tax matters to the MoF

Construction PE – Austrian MoF on influence of trial runs and subcontracting
read more

Since 1.1.2019 applicants for refund of Austrian withholding taxes have been obliged to use an electronic pre-application

Withholding taxes: new formalities for refund of Austrian WHT
read more

From July 1, 2019 the advance ruling must be issued within two months of the application being submitted. 

Austria: The expanded Advance Tax Ruling Procedure
read more

View Video

Austria: ICON Customer Satisfaction Survey 2018
read more

Data for every beneficial owner have to be transmitted electronically via the Austrian Government’s Business Service Portal

Austria: The transparent shareholder
read more
Austria: BMF-Info Transfer Pricing Documentation
read more

Shortlisted with another nomination as “Austria Transfer Pricing Firm of the Year“

Austria: International Tax Review (ITR) awarded ICON as “Austria Tax Firm of the Year 2018”
read more

ICON achieves three nominations and wins the “Allrounder-Upper Austria” award

Austria: ICON awarded as Tax Firm of the Year 2018
read more

Austria introduced a gambling levy - The organizers of any lottery now need to pay 5% of the total prize value to the state

Austria: Tax risks for organizers of international lotteries with Austrian participants
read more

The deduction of incidental acquisition costs for private investors is not possible in case the special rate of 27.5 percent is applicable

Austria: Prohibition on deduction of incidental acquisition costs for private investors
read more
Show more

Get in contact

If you have any questions about WTS Global or our global services, please get in touch.
We will respond to you as soon as possible.

Contact
About Us
  • About Us
  • Our CEO
  • Our Board
  • Our Global Executive Team
  • Quality, Process & Risk Management
Services
  • Corporate Tax
  • Customs
  • Financial Services
  • Global Mobility
  • Indirect Tax
  • International Corporate Tax
  • Mergers & Acquisitions (M&A)
  • Private Clients & Family Office Services
  • Real Estate Services
  • Tax Controversy
  • Tax Technology
  • Transfer Pricing & Valuation Services
News
Knowledge
  • Brochures
  • Newsletters
  • Surveys & Studies
  • COVID-19 Global updates
  • The Digital Tax Law Center (DTLC)
  • VAT Update for the Digital Economy
  • The European Tax Law Center (ETLC)
  • Tax Loss Carryback
  • Real Estate Guide
Culture & Career
  • Culture and Leadership
  • Diversity
  • WTS Global Academy
  • Career
  • Your Development
  • Jobs
Exclusive Cooperation With
© 2022 WTS Company Information Data Protection Disclaimer