07.04.2025

Ein Blick auf multinationale Unternehmensstrukturen: Neuerungen zum Betriebsstättenbegriff

Am 11. März 2025 hat das Bundesministerium für Finanzen (BMF) den Wartungserlass 2025 zu den Verrechnungspreisrichtlinien 2021 (VPR 2021) veröffentlicht. Dieser enthält bedeutende Neuerungen und Klarstellungen zur abkommensrechtlichen Betriebsstätte. Fortentwicklung des Konzepts der Homeoffice-Betriebsstätte Das Konzept der Homeoffice-Betriebsstätte wurde insofern einiges klarer, als es entsprechend der letzten EAS 3445 fortgeführt wird. In den VPR […]

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15.12.2021

Neue Begriffsdefinitionen zur Betriebsstätte durch das österreichische BMF

Mit Veröffentlichung der Verrechnungspreisrichtlinien 2021 wurden die jüngsten Entwicklungen auf OECD-Ebene im Zusammenhang mit der Definition des Betriebsstättenbegriffs teilweise in die österreichische Finanzverwaltungspraxis übernommen. Betriebsstättenbegriff im nationalen und internationalen Kontext Das österreichische Abgabenrecht nimmt in mehrerlei Hinsicht auf das Vorliegen einer Betriebsstätte Bezug: So einerseits für Zwecke der Körperschaftsteuer, wo diese als „feste, örtliche […]

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