Austria: Issue 8

Real Estate Tax Services Newsalert ()

On 15 June 2010, the first draft of the "Betrugsbekämpfungsgesetz 2010" (BBKG 2011) was published by the Austrian Ministry of Finance. It stipulates various measures to combat fiscal fraud and includes amendments which have a significant impact on the deductibility of interest of share deals.

All issues of Real Estate Tax Services Newsalert

Apr 2013	Poland: Step-up in tax base value of real estate assets resulting from changes to the Polish Corporate Income Tax Law
Mar 2013	Spain: Spanish real estate tax updates: REITs, step-up in property values, and other developments
Mar 2013	Germany: New German tax bills impact real estate investment structures and reorganisations
Mar 2013	Germany: Investment advice provided to an investment fund is exempt of VAT
Feb 2013	Germany: German Federal Council plans to end RETT Blocker Schemes with retrospective effect
Feb 2013	OECD - Special Edition: OECD "base erosion and profit shifting" report looks to action plan
Jan 2013	Spain: New Spanish REIT rules approved
Dec 2012	Luxembourg: New tax measures for 2013
Dec 2012	Luxembourg: New tax measures for 2013 - Clarification in relation to the minimum corporate income tax
Dec 2012	AIFMD - Special Edition: AIFMD: the finer details take shape
Dec 2012	Germany: New tax rules for funds and their investors to accommodate the Alternative Investment Fund Managers Directive (AIFMD)
Nov 2012	Germany: Electronic filing of accounts for German tax purposes under the so-called “E-Bilanz” becomes mandatory
Nov 2012	Germany: Germany moves towards implementing the Alternative Investment Fund Managers Directive
Nov 2012	Turkey: Real Estate Transfer Tax increased
Nov 2012	Turkey: Amendment to real estate acquisition limits for foreign citizens
Oct 2012	Spain: New RETT rules on share deals coming
Oct 2012	Germany: German Ministry of Finance plans to end so-called "RETT Blocker Schemes"
Oct 2012	Poland: Changes to the Polish Corporate Income Tax Law
Oct 2012	Sweden: Sweden proposes to reduce the corporate income tax rate to 22% and apply new Interest Stripping Restrictions from 2013
Sep 2012	Netherlands: Extension of real estate transfer tax allowance in case of resale
Aug 2012	Luxembourg: New Luxembourg limited partnership and carried interests provisions
Aug 2012	Spain: Spanish SOCIMI: Proposals to become a real REIT
Aug 2012	Asset management: Real Estate Tax Services Newsalert: Spain passes budget stability guarantees: PwC
Jul 2012	Spain: RETT on share deals: The end of the story?
Jun 2012	Germany/Netherlands: New Double Tax Treaty signed between Germany and the Netherlands
Jun 2012	Poland/Luxembourg: New protocol to the Double Tax Treaty between Poland and Luxembourg
May 2012	Canada: Canadian thin capitalisation limitations tightened
May 2012	Australia: Managed Investment Trust Update
May 2012	Netherlands: New rules for RETT on interests in Dutch real estate entities without legal personality
May 2012	Luxembourg: Luxembourg real estate owning companies – minimum charge to corporate income tax
May 2012	Spain: Tax measures under the new legislation on the restructuring of the real estate portfolios owned by credit institutions
Apr 2012	Spain: Spanish Government approves second round of tax measures aimed at reducing the public deficit
Apr 2012	Germany: New Double Tax Treaty signed between Germany and Luxembourg
Apr 2012	Sweden: New Swedish Interest Stripping Restrictions to apply from 2013?
Mar 2012	Austria: Fiscal Stability Package 2012: Planned Tax Law Amendments in Real Estate Taxation
Mar 2012	Real Estate Tax services Alerts Germany March 2012 Relief from German withholding taxation for non-resident parent entities tightened
Mar 2012	Real Estate Tax services Alerts Germany March 2012 German government suggests 12 tax changes in a newly issued concept paper
Mar 2012	Austria: Fiscal Stability Package 2012: Planned Tax Law Amendments in Real Estate Taxation
Mar 2012	Germany: Relief from German withholding taxation for non-resident parent entities tightened
Feb 2012	France / Luxembourg: Proposed renegotiation of the France-Luxembourg double tax treaty
Feb 2012	United States: Long-awaited proposed FATCA regulations issued
Jan 2012	Ireland: Irish Budget 2012 ― What does it mean for you?
Jan 2012	Spain: New Spanish Government approves measures to reduce public deficit and makes tax amendments for years 2012-2013
Dec 2011	Italy: The new tax regime of Italian Real Estate Investment Funds
Nov 2011	Germany: Sale of bad debts without recourse is not a provision of services
Oct 2011	Germany: New developments on German withholding taxation
May 2011	Spain: German real estate funds: An update on the tax optimization alternatives in Spain
May 2011	Luxembourg: Tax Authorities issue Circulars on Intra-group Financing Activities
Apr 2011	UK: Budget Report 2011
Mar 2011	Netherlands
Feb 2011	Luxembourg: Issue 4
Feb 2011	Spain: Issue 2
Feb 2011	Germany: Issue 1
Feb 2011	France: issue 3
Dec 2010	Germany: Issue 13
Dec 2010	Poland: Issue 12
Jul 2010	Austria: Issue 8
Jun 2010	Italy: Issue 7
Apr 2010	Australia: Issue 6