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Austria: New Depreciation Rules as part of Covid-19 relief package under review

Austria - July 16 2020 On 15 July 2020, a draft bill for a law aimed at strengthening the economy in 2020 (Konjunkturstärkungsgesetz 2020) was approved by the Second…

Niklas Schmidt, Peter Oberlechner.

Austrian Real Estate Taxation 101: Land Register Fees

Austria - June 24 2020 Pursuant to the Austrian Court Fees Act (Gerichtsgebührengesetz), the registration of ownership of real estate in the Austrian land register…

Austrian Real Estate Taxation 101: Value Added Taxes on Leases

Austria - May 22 2020 The supply of goods and services in Austria by an entrepreneur against consideration is in principle subject to Austrian VAT. The term "entrepreneur"…

Austrian Real Estate Taxation 101: Stamp Duties on Lease Agreements

Austria - May 10 2020 The Austrian Stamp Duty Act (Gebührengesetz) contains in sec. 33 an exhaustive catalogue of legal transactions which are subject to stamp duty…

Austrian Real Estate Taxation 101: Real Estate Transfer Tax on Share Deals

Austria - April 29 2020 Pursuant to the Austrian Real Estate Transfer Tax Act (Grunderwerbsteuergesetz), the indirect acquisition of real estate, i.e., the acquisition of…