Disposals of real estate by hobby corporations
The Administrative Court (VwGH) has recently dealt with the ...
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Research premium – Innovations through the AbgÄG 2022
The Tax Amendment Act 2022 (AbgÄG 2022) was passed in the ...
VAT interest – innovation through the AbgÄG 2022
On 19 July 2022, the Tax Amendment Act 2022 (AbgÄG 2022) ...
New legal basis for DTA refund applications
A new legal basis for DBA refund applications was created in ...
Energy cost subsidy for energy-intensive companies
In view of the exceptionally strong increase in energy ...
Reduction of advance payments 2022 & interest on claims 2021
The deadline for applying for the reduction of advance tax ...
Profitless Company & hidden profit distribution
In the opinion of the Administrative Court, a hidden ...
Input tax deduction & holding company
The European Court of Justice (ECJ) recently ruled that a ...
Abolition of cold progression & Indexation of social benefits
The Council of Ministers recently passed the government bill ...
Energy cost subsidy – key points of the subsidy
Because of massively rising energy costs and the objective ...
Energy cost subsidy – pre-registration from 7 Nov 2022 to 28 Nov 2022
With the "energy cost subsidy", the federal government has ...
Contribution- & tax-free inflation premium for 2022 and 2023
Considering the high inflation, the legislator has ...
ECJ on triangular transactions – still no retroactive invoice adjustment
Following the submission of an Austrian case, the ECJ ...
ECJ on the German VAT entity rule
The European Court of Justice (ECJ) has recently ruled on ...
ECJ: No tax liability by virtue of invoice for supplies to final consumers
ECJ: No tax liability by virtue of invoice for supplies to ...
VwGH: Restriction on the transfer of hidden reserves in the case of private foundations
In its decision of 17.11.2022, Ra 2021/15/0053, the ...
Company Law Digitisation Act 2022 - Eases and Reliefs
The Company Law Digitisation Act 2022 (GesDigG 2022) entered ...
Cross-border reorganisations - implementation of the EU Mobility Directive
In implementation of the EU Mobility Directive (Directive ...
Energy cost subsidy I and II for companies and energy cost flat rate for small businesses
In the previous year, the Austrian federal government ...
Primary health units (PHU) to ensure medical care?
Already since 2017, the Primary Care Act ...
BFG: Submission of group applications via FinanzOnline inadmissible
In a recent decision, the Federal Fiscal Court (BFG) deemed ...
BAO: Interest adjustment for deferral, suspension, entitlement, complaints and VAT
Due to a further increase in the key interest rate of the ...
Correction of invoices in case of already statute-barred VAT debts
The Administrative Court (VwGH) recently confirmed that due ...
VwGH: Disposal of a co-entrepreneurial share while retaining special business assets
The Administrative Court (VwGH) recently dealt with the ...
AbgÄG 2023: Tax-neutral withdrawal of business premises to private assets
The Tax Amendment Act 2023, which has been available in ...
Mixed gift - delimitation of consideration and gratuitousness adopted by administrative practice
As early as 2021, the Administrative Court (VwGH) limited ...
BAO: Interest adjustment for deferral, suspension, entitlement, complaints and VAT
Due to further increases in the key interest rate of the ...
New legal form "Flexible Company" for innovative startups
The Company Law Amendment Act 2023 (GesRÄG 2023), which is ...
Tax relief for donations and non-profit regulations
On 4 July, in a presentation to the Council of Ministers, ...
Electronic Federal Announcement and Information Platform (EVI)
As of 1 July 2023, all announcements that previously had to ...
Margin taxation for travel services also in the case of a simple resale of accommodation services
In its ruling of June 29, 2023, the ECJ affirmed the ...
BAO: Interest adjustment for deferral, suspension, entitlement, complaints and VAT
Due to further increases in the key interest rate of the ...
DTA Austria-Germany - New cross-border commuter regulation
With the protocol of amendment of 21 August 2023 to the ...
Holiday limitation period - employer's obligation to request and inform
In its recent decision on 8 ObA 23/23z, the Austrian Supreme ...
Draft bill for the non-profit reform act 2023
On 12 October 2023, the expected draft law on the reform of ...
Energy cost subsidy II: Start of the application process
Applications for the Energy Cost Subsidy II for companies ...
Photovoltaic modules: VAT exemption from 01.01.2024
The government bill for the Budget Accompanying Act 2024 ...
GmbH: tax-optimised capital measures from 2024
On 15 December 2023, the National Council passed the ...
Energy cost subsidy for NPOs: Start of the application process
Since 22 January 2024, it has been possible to apply for the ...
No automatic reduction to reduce advance payments of minimum corporation tax from 2024
With the Start-Up Promotion Act, the minimum corporation tax ...
Notifications pursuant to Sections 109a and 109b EStG by 29 February 2024
Entrepreneurs and corporations under public and private law ...
"Housing and construction offensive" economic stimulus package
Both the measures planned in accordance with the Council of ...
Facilitation of company succession - Grace Period Act passes Council of Ministers
Council of Ministers adopts amendments to the law to ...
Fiscal Amendment Act 2024 - review draft
On 3 May 2024, the Federal Ministry of Finance (BMF) ...
BAO: Increase in deferral interest from 1 July 2024
The temporary reduction in deferral interest to 2 % above ...
VwGH: Group formation with EU/EEA group parent without a branch in Austria
The VwGH recently confirmed the possibility of forming a ...
ECJ: Adjustment of tax liability without invoice correction
The ECJ recently had to decide whether a correction of a VAT ...
VwGH: Main residence exemption only for land and property up to 1,000 m2
In its ruling of 24 April 2024, the Administrative Court ...
BAO / COFAG-NoAG: Interest adjustment for deferral, suspension, entitlement, complaints, VAT and refund
Due to the recent cut of 0.60 percentage points in the ...