Nutzung des internationalen Steuergefälles Besteuerung von leitenden Angestellten Besteuerung von Vorständen, Geschäftsführern und Aufsichtsräten Besondere Vergütungsformen (zB. Abfertigungen, Signing Bonus, Stock Options etc.)

Before the last Austrian government was brought down by the revelations of the so called “ ” the then ruling parties had agreed on a tax reform for 2019 and the following years and already published draft bills. Regarding the measures planned for 2019, a bill has been filed in early July 2019 and a decision of the national assembly is expected in September. Already in July, Austria implemented regulations regarding dispute resolution and cross-border VAT fraud. Amendments to Austrian tax law already implemented Just before the summer break of the Austrian National Assembly the “

On 9 October 2019 the OECD secretariat published a public discussion paper on the tax challenges of the digital economy. The “unified approach” is intended to ensure taxing rights for market economies, even if enterprises do not have a physical presence in that country. The approach suggests to supplement the arm’s length principle by a formula-based solution. Multinational companies must be prepared to these impending changes in international corporate tax law. The OECD aims to issue recommendations based on consensus for the taxation of the digital economy until 2020 and has been putting a lot

On Tuesday 7th January 2020 the new Austrian government was sworn in. The coalition between the conservative and the green party marks the first time the green party is part of a ruling coalition in Austria. The government plan for the next five years includes multiple measures in the area of tax and social security. Here's what lies ahead for Austria in tax: Reduction of the tax rate of the first, second and third level of the Austrian income tax rate Extension of the tax-free profit allowance (Gewinnfreibetrag) Reduction of the corporate income tax rate to 21% Increase of the family bonus Tax

The Austrian Annual Tax Act 2018 brought a major change to the application for refund of Austrian withholding taxes (WHT). Since 1.1.2019 applicants have been obliged to use an electronic pre-application, which is then followed by the actual application for refund. The Austrian Ministry of Finance (MoF) recently issued a decree which details the changes for foreign applicants. The changes are also relevant for foreign companies leasing personnel to Austria when applying for a relief of Austrian WHT. Austria levies WHT on certain capital income (eg dividends), income of artists, sportsmen, lecturers

Die Bau-Abzugssteuer der Iren: Relevant Contract Tax (RCT). Das irische Steuersystem sieht bei Zahlungen an Subunternehmer in der Baubranche einen Haftungseinbehalt iHv. 35% bzw. 20% des Bruttorechnungsbetrages vor. Dies unabhängig davon, ob es sich um einen irischen oder nicht-irischen Subunternehmer handelt. INFO-Serie: Bau-Abzugssteuern in europäischen Ländern Wir bringen eine Artikel-Serie zu Bau-Abzugssteuern in verschiedenen europäischen Ländern. Bisher ist dazu erschienen: DEUTSCHLAND | Bauabzugsteuer in europäischen Ländern - 14.03.2013 NIEDERLANDE / Die Bauherrenhaftung - 16.04.2013 GROSSBRITANNIEN |