
Notifications pursuant to Sec 109a and 109b EStG by 28 February 2025
Entrepreneurs and corporations under public and private law ...
Entrepreneurs and corporations under public and private law ...
Due to the recent cut of 0.50 percentage points in the ...
The Federal Ministry of Finance (BMF) has published the ...
With the UGB Thresholds Regulation, the delegated act of the ...
The Federal Ministry of Finance (BMF) confirms that deposits ...
Due to the recent cut of 0.60 percentage points in the ...
In its ruling of 24 April 2024, the Administrative Court ...
The ECJ recently had to decide whether a correction of a VAT ...
The VwGH recently confirmed the possibility of forming a ...
The temporary reduction in deferral interest to 2 % above ...
On 3 May 2024, the Federal Ministry of Finance (BMF) ...
Council of Ministers adopts amendments to the law to ...
Both the measures planned in accordance with the Council of ...
Entrepreneurs and corporations under public and private law ...
With the Start-Up Promotion Act, the minimum corporation tax ...
Since 22 January 2024, it has been possible to apply for the ...
On 15 December 2023, the National Council passed the ...
The government bill for the Budget Accompanying Act 2024 ...
Applications for the Energy Cost Subsidy II for companies ...
On 12 October 2023, the expected draft law on the reform of ...
In its recent decision on 8 ObA 23/23z, the Austrian Supreme ...
With the protocol of amendment of 21 August 2023 to the ...
Due to further increases in the key interest rate of the ...
In its ruling of June 29, 2023, the ECJ affirmed the ...
As of 1 July 2023, all announcements that previously had to ...
On 4 July, in a presentation to the Council of Ministers, ...
The Company Law Amendment Act 2023 (GesRÄG 2023), which is ...
Due to further increases in the key interest rate of the ...
As early as 2021, the Administrative Court (VwGH) limited ...
The Tax Amendment Act 2023, which has been available in ...
The Administrative Court (VwGH) recently dealt with the ...
The Administrative Court (VwGH) recently confirmed that due ...
Due to a further increase in the key interest rate of the ...
In a recent decision, the Federal Fiscal Court (BFG) deemed ...
Already since 2017, the Primary Care Act ...
In the previous year, the Austrian federal government ...
In implementation of the EU Mobility Directive (Directive ...
The Company Law Digitisation Act 2022 (GesDigG 2022) entered ...
In its decision of 17.11.2022, Ra 2021/15/0053, the ...
ECJ: No tax liability by virtue of invoice for supplies to ...
The European Court of Justice (ECJ) has recently ruled on ...
Following the submission of an Austrian case, the ECJ ...
Considering the high inflation, the legislator has ...
With the "energy cost subsidy", the federal government has ...
Because of massively rising energy costs and the objective ...
The Council of Ministers recently passed the government bill ...
The European Court of Justice (ECJ) recently ruled that a ...
In the opinion of the Administrative Court, a hidden ...
The deadline for applying for the reduction of advance tax ...
In view of the exceptionally strong increase in energy ...
A new legal basis for DBA refund applications was created in ...
On 19 July 2022, the Tax Amendment Act 2022 (AbgÄG 2022) ...
The Tax Amendment Act 2022 (AbgÄG 2022) was passed in the ...
The Administrative Court (VwGH) has recently dealt with the ...