PwC Austrian Tax News - 2013

Unser englischsprachiger Newsletter zu aktuellen österreichischen Steuerthemen erscheint sechs Mal jährlich. Er behandelt relevante Themen für internationale Unternehmen in Österreich: Direct und Indirect Taxes, Expatriates und Austrian Tax Facts & Figures.

Our english newsletter concerning latest austrian tax topics is published six times a year. It discusses relevant topics for international companies in Austria: Direct and Indirect Taxes, Expatriates and Austrian Tax Facts & Figures.

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Issue 40, April 2013

  • Tax agreement between Liechtenstein and Austria
  • Liechtenstein – Update on Double Tax Treaty
  • Tax treatment of a Liechtenstein company under the Austria-Liechtenstein Tax Treaty
  • Decision of the Austrian Constitutional Court on the international participation exemption
  • Update on Double Tax Treaties
 
  • Capital duty on the absorption of losses by a company’s shareholder
  • UFS decision on leasing of space for servers
  • German Ministry of Finance restricts the simplification rule for intra-EU supplies of wholesaler goods (the “Pommes-frites-Erlass”)
  • Fight against tax evasion intensified
 
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Issue 39, Februar 2013

  • Decree on informal ruling procedure by the Austrian Ministry of Finance
  • Direct shareholding requirement under the Austria-Switzerland Tax Treaty
  • Decision of the Austrian Administrative Court: Deduction of foreign losses for non-residents
  • Operating/property management partnership in Hungary – Treatment of profits at the level of the Austrian partner
 
  • Contribution into a non-existing company
  • Tax treatment of shareholder costs
  • Austrian private foundations – No roll-over of capital gains to the acquisition costs of a letter box company
  • Taxation of real estate transfers on the basis of standard tax values repealed
  • Value Added Tax Guidelines: Highlights of the 2012 update
 
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