Eco-social tax reform 2022 passed: overview of key measures for tax relief and greening

On 20 January 2022, further points of the ‘Eco-social tax reform 2022’, which has been the subject of much debate, were agreed by the Austrian Parliament. The reform contains relief measures in the area of taxes and social security, as well as measures that promote greening in Austria and thus make a significant contribution to achieving […]

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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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