Vorlickova & Leitner


Legislature Implements Interest and Royalties Directive

13/02/2004 The Tax Amending Law 2003 integrates the EU Interest and Royalties Directive into national law. By implementing the directive, Austria follows...

Draft Changes to the International Participation Exemption

02/05/2003 A draft law extends the international participation exemption to indirect participations. In addition, foreign legal entities that are comparable...

Tax Act Draft Guidelines Threaten M&A Transactions

13/12/2002 The Ministry of Finance recently issued draft guidelines on the Reorganization Tax Act. If implemented, Austrian and foreign investors considering...

Constitutional Court Rules on Foreign Investment Funds

19/07/2002 The Austrian Constitutional Court has issued a decision of particular importance for foreign investment funds. The case concerned the...

Forthcoming Changes to the International Participation Exemption

01/11/2002 The Ministry of Finance has been considering amending the international participation exemption since the Primarolo Group labelled it a harmful tax...

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