Austria: Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Rechtspanorama – Ein Ende der Vergleichsgebühr!

Im aktuellen Rechtspanorama spricht RAK-Vizepräsidentin Bettina Knötzl über die österreichische Vergleichsgebühr...

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KNOETZL HAUGENEDER NETAL Rechtsanwaelte GmbH

Profit Or Price? Decoding The New Divide In VAT And Transfer Pricing

January 2026 – For a long time, tax authorities and practitioners lived with the growing fear that every Transfer Pricing (TP)...

K

Kinstellar

Case P-GmbH For A Second Time: The ECJ On Excessive VAT To Final Customers And Taxable Persons

The case of P-GmbH (P) reached the European Court of Justice (ECJ) twice, highlighting important principles on the liability for excessive VAT invoiced to final consumers and taxable persons.

GGI Global Alliance

C-602/23 – End To The Franklin Withholding Tax Saga In Austria

The CJEU has confirmed that Austria is permitted to withhold tax refunds from foreign investment funds, provided that there is no discrimination on objective grounds and domestic funds are treated equally.

WP

WH Partners

Austria: Taxation Of Variable Remuneration In Practice - The Causality Principle

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CONVINUS

Federal Fiscal Court Rules That Voluntary Self-Disclosure Of Missed UBO Filings Does Not Require Immediate UBO Filing To Qualify For Exemption From Late Filing Penalties

SA

Schoenherr Attorneys at Law

Tax Avoidance Comparative Guide

BMA Law and Tax

Private Foundations In Austria: Suggestions From A Tax Perspective After 30 Years Of Discontinuity

SA

Schoenherr Attorneys at Law

To The Point: Tax News Österreich | 01/2024

SA

Schoenherr Attorneys at Law

Draft Grace-Period-Act Facilitates SME Succession Within The Family

SA

Schoenherr Attorneys at Law

(Re-)Introducing Wealth Taxes In Austria: Practical Challenges

SA

Schoenherr Attorneys at Law

Complexidade Corporativa Na Região Da Europa, Oriente Médio E África: Aprofundando Os Conhecimentos Sobre As Jurisdições

TG

TMF Group BV

Complejidad Corporativa En EMEA: Perspectivas De Cada Jurisdicción

TG

TMF Group BV

欧洲、中东和非洲地区的商业复杂性：深入探究该司法管辖区

TG

TMF Group BV

How Global Players Can Built An Employee-driven Innovation Culture That Engage Every Team Member

Austria Commercial

innosabi

Austria Publishes Ministerial Draft Regarding AIFMD II Implementation. A New Loan Origination Framework For Funds Is Introduced.

Austria Finance

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Kinstellar

Austrian Supreme Court Clarifies Key Principles For Option Agreements

Austria Commercial

K

Kinstellar

Profit Or Price? Decoding The New Divide In VAT And Transfer Pricing

K

Kinstellar

Kinstellar Capital Markets Series: Multiple Voting Rights – A Chance For European Capital Markets?

Austria Commercial

K

Kinstellar

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Related Country Guides

Tax Treaties

New Double Taxation Treaty With Japan

Since January 2019, a new double taxation treaty between Austria and Japan is applicable, replacing the former treaty dating back to 1961.

WT

Wolf Theiss

Mutual Agreement Regarding The Frontier Worker Clause With Germany

The double taxation treaty concluded between Austria and Germany contains a special provision deviating from the OECD Model Convention on the tax treatment of remunerations for employees living and working across the border ...

WT

Wolf Theiss

Does A Sailing Boat Constitute A Permanent Establishment?

Right on time before the start of the summer season, the Austrian Ministry of Finance dealt with the question whether services performed on a sailing boat located in Croatia may constitute a permanent establishment ...

Austria Finance

WT

Wolf Theiss

Amended Treaty With The UK And New Treaty With Kosovo

WT

Wolf Theiss

Interest Limitation Rule Of ATAD Not Implemented

WT

Wolf Theiss

Wolf Theiss International Tax Newsletter Austria & CEE

WT

Wolf Theiss

Wolf Theiss International Tax Newsletter Austria & CEE - 09 July 2018

WT

Wolf Theiss

First Arbitration Procedure Under A Double Tax Treaty Decided By The ECJ

European Union Tax

WT

Wolf Theiss

Austrian Tax Aspects In Connection With Hong Kong Trusts

WT

Wolf Theiss

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Income Tax

Austria: Taxation Of Variable Remuneration In Practice - The Causality Principle

For many companies, bonus payments are an important instrument for employee retention and motivation.

C

CONVINUS

Tax Avoidance Comparative Guide

Tax Avoidance Comparative Guide for the jurisdiction of Austria, check out our comparative guides section to compare across multiple countries.

BMA Law and Tax

Private Foundations In Austria: Suggestions From A Tax Perspective After 30 Years Of Discontinuity

A historic review of the special taxation regime of private foundations outlines an exciting development and illustrates the reduction of tax advantages for private foundations over the last three decades.

SA

Schoenherr Attorneys at Law

To The Point: Tax News Österreich | 01/2024

SA

Schoenherr Attorneys at Law

Tax News Österreich. 02/2023

European Union Tax

SA

Schoenherr Attorneys at Law

Photovoltaics: The Green Energy Source. Austrian Tax Aspects To Consider When Implementing Photovoltaic Systems

SA

Schoenherr Attorneys at Law

Electric Cars: Good For The Planet But Also For The Austrian Taxman

European Union Tax

SA

Schoenherr Attorneys at Law

Tax News Österreich. 01/2023

European Union Tax

SA

Schoenherr Attorneys at Law

To The Point: Tax News Österreich | Q2 2022

SA

Schoenherr Attorneys at Law

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Corporate Tax

To The Point: Tax News Österreich | 01/2024

Zum Jahreswechsel traten die Gesetze zum sog Start-UpPaket in Kraft. Dabei wurde die neue Gesellschaftsform Flexible Kapitalgesellschaft ("FlexCo") geschaffen und in § 67a EStG eine Neuregelung...

SA

Schoenherr Attorneys at Law

Complexidade Corporativa Na Região Da Europa, Oriente Médio E África: Aprofundando Os Conhecimentos Sobre As Jurisdições

O Índice Global de Complexidade Corporativa 2023 da TMF Group explora 292 diferentes indicadores relacionados à complexidade corporativa para fornecer uma análise aprofundada dos desafios globais e locais que afetam ...

TG

TMF Group BV

Complejidad Corporativa En EMEA: Perspectivas De Cada Jurisdicción

El Índice Global de Complejidad Corporativa 2023 de TMF Group tiene en cuenta 292 indicadores diferentes relacionados con la complejidad corporativa y brinda un análisis de los desafíos globales y locales que afectan la facilidad ...

TG

TMF Group BV

欧洲、中东和非洲地区的商业复杂性：深入探究该司法管辖区

TG

TMF Group BV

To The Point: Tax News Österreich | Q2 2022

SA

Schoenherr Attorneys at Law

Wolf Theiss International Tax Newsletter Austria & CEE - 09.07.2018

WT

Wolf Theiss

Forfeiture Of Tax Loss Carry-Forwards Due To A Substantial Change In Shareholder Structure

WT

Wolf Theiss

Austrian Ministry Of Finance On The Tax Treatment Of A Transparent Entity Under Italian Law

WT

Wolf Theiss

Wolf Theiss International Tax Newsletter Austria & CEE

WT

Wolf Theiss

See more

Sales Taxes: VAT, GST

Profit Or Price? Decoding The New Divide In VAT And Transfer Pricing

January 2026 – For a long time, tax authorities and practitioners lived with the growing fear that every Transfer Pricing (TP)...

K

Kinstellar

Case P-GmbH For A Second Time: The ECJ On Excessive VAT To Final Customers And Taxable Persons

The case of P-GmbH (P) reached the European Court of Justice (ECJ) twice, highlighting important principles on the liability for excessive VAT invoiced to final consumers and taxable persons.

GGI Global Alliance

To The Point: Tax News Österreich | 01/2024

Zum Jahreswechsel traten die Gesetze zum sog Start-UpPaket in Kraft. Dabei wurde die neue Gesellschaftsform Flexible Kapitalgesellschaft ("FlexCo") geschaffen und in § 67a EStG eine Neuregelung...

SA

Schoenherr Attorneys at Law

Complexidade Corporativa Na Região Da Europa, Oriente Médio E África: Aprofundando Os Conhecimentos Sobre As Jurisdições

TG

TMF Group BV

Complejidad Corporativa En EMEA: Perspectivas De Cada Jurisdicción

TG

TMF Group BV

欧洲、中东和非洲地区的商业复杂性：深入探究该司法管辖区

TG

TMF Group BV

Tax News Österreich. 02/2023

European Union Tax

SA

Schoenherr Attorneys at Law

Photovoltaics: The Green Energy Source. Austrian Tax Aspects To Consider When Implementing Photovoltaic Systems

SA

Schoenherr Attorneys at Law

Electric Cars: Good For The Planet But Also For The Austrian Taxman

European Union Tax

SA

Schoenherr Attorneys at Law

See more

Latest Videos

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Zugimpex International GmbH

Taxation In Malta 2026 (Video)

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Zugimpex International GmbH

Amazing Sceneries Usually Followed By High Taxes (Video)

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CYAUSE Audit Services Ltd

2025 Cyprus Suggested Tax Reform; How It Affects You (Video)

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CYAUSE Audit Services Ltd

SRS Legal Spotlight - Tax | IFICI (Video)

SRS Legal

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