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