Schoenherr | Austria | 26 Apr 2016
Under Austrian tax law, not only the transfer of Austrian real estate, but also the transfer or consolidation of 95% of the shares in a…
Schoenherr | Austria | 25 Jun 2015
Under current law, distributions made by corporations may - for tax purposes -be treated either as dividends or as a tax-neutral repayment of capital…
Schoenherr | Austria | 11 Jun 2015
In mid-May 2015, the Austrian government published the text of the changes in the country's tax system that will enter into force on 1 January 2016…
Schoenherr | Austria, European Union | 6 May 2013
Considering the rather strict view taken by the Austrian tax courts in recent deci-sions regarding capital contribution tax on indirect shareholder…
Schoenherr | Austria | 7 Mar 2011
Inbound dividends from low-tax jurisdictions may not be exempt from Austrian corporate income tax under the Austrian international participation exemption but may be subject to a switch-over to the credit method.