Articles

Results 6 to 10 of 36


Austrian Private Client Taxation 101: Preferential Rules for New Residents

Austria - May 10 2020 While some countries provide general preferential regimes for individuals moving there permanently (like the UK's non-dom regime, Switzerland's…

Cynthia Pfister

Austrian Private Client Taxation 101: Tax Basis and Rates

Austria - April 24 2020 An individual who is a tax resident of Austria is subject to income tax liability in Austria on his/her worldwide income from the following income…

Cynthia Pfister

Austrian Corporate Taxation 101: Tax Residency of Corporations

Austria - April 16 2020 Corporations are tax resident in Austria if they have their legal seat and/or their place of management in Austria…

Cynthia Pfister

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

The COVID-19 law

Austria - March 16 2020 Austria has implemented a range of laws and regulations to address and mitigate the adverse consequences of Covid-19 (the "Covid-19 Law")…

Horst Ebhardt, Kurt Retter, Matthias Unterrieder