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Articles

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Austria: New Procedure for Refund of Withholding Tax

Austria - April 2 2019 Since 1 January 2019, the refund of Austrian withholding taxes requires a mandatory electronic pre-application to be filed. On 25 January 2019, the...

Tax Newsletter - Austria 12019

Austria, Bulgaria, Hungary - April 2 2019 As reported in Issue 22018 of our International Tax Newsletter, Austria introduced CFC legislation in line with the EU's Anti Tax Avoidance...

Eva Stadler, Cynthia Pfister, Adelina iftime-Blagean, Niklas Schmidt, Mykhailo Razuvaiev, Zuzana Nikodémová, Anna Sekowska, Sokol Nako, János Pásztor, Yanitsa Radeva, Bence Kalman, Karolina Stawowska, Izabela Wiewiorka, Emilia Lhotka, Alexandra Tóth.

Austria: withholding tax on outbound dividend payments

Austria - January 28 2019 The Austrian Ministry of Finance recently dealt with an interesting case of dividend payments made from an Austrian corporation to the Austrian...

International tax newsletter Austria & CEE - Issue 32018

Austria, Bulgaria, Hungary - October 2 2018 The Austrian Ministry of Finance recently established that the conclusion of the amended double taxation treaty with Japan does not result in exit tax...

Eva Stadler, Cynthia Pfister, János Pásztor, Yanitsa Radeva.

Austrian taxation on digital products and services in the car industry

Austria - October 2 2018 The Austrian Ministry of Finance recently dealt with the question whether income from digital products and services provided by a German car...