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Austrian Private Client Taxation 101: Tax Residency of Individuals

Austria - April 15 2020 Individuals are tax resident in Austria if they have a domicile and/or their habitual abode in Austria…

Cynthia Pfister

First arbitration procedure under a double tax treaty decided by the ECJ

Austria, European Union, Germany - January 25 2018 On 12 September 2017, the European Court of Justice decided for the first time as an arbitral tribunal on a tax dispute between Austria and Germany…

Das COVID-19-Gesetz

Austria - March 15 2020 Am Wochenende des 14./15.3.2020 haben Nationalrat und Bundesrat eine Reihe von Gesetzen mit der Sammelbezeichnung "COVID-19 Gesetz" beschlossen…

Horst Ebhardt, Kurt Retter, Matthias Unterrieder

Austria and Russia sign amending protocol to the double tax treaty

Austria, Russia - July 9 2018 On 5 June 2018 an amending protocol ("Amending Protocol") to the double tax treaty concluded between Austria and Russia ("DTT AT/RU") was signed. It…

Austria: does a Home Office constitute a permanent establishment?

Austria - October 24 2019 In a recently published ruling, the Austrian Ministry of Finance dealt with the question whether the Austrian Home Office of an Austrian tax resident…