“FlexCo” and employees – A step forward

Young, innovative and growing start-up companies often do not dispose of the necessary financial means to be able to offer monetary incentives to committed employees. The possibility of granting company shares to employees through employee share purchase plans is not particularly profitable given the current legal situation, since employees have to pay income tax when […]

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New PE definitions of the Austrian Ministry of Finance

With the publication of the Austrian Transfer Pricing Guidelines 2021, the most recent developments on an OECD level related to the definition of a permanent establishment (PE) were partially implemented in Austrian taxation practice.   PE definition in Austrian and international contexts Austrian tax law defines the existence of a PE in several different ways: […]

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