Tax issues for international companies in Austria
With resolution dated 7 October 2025, the Austrian Supreme Administrative Court (VwGH) submitted key interpretative questions regarding the simplification rule for triangular transactions to the ECJ. The focus is on whether an invoice correction related to failed triangular transactions is possible and whether the invoice correction has ex nunc effect. VwGH 7 October 2025, Ro […]
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On 23 October 2025, the ECJ has commented on the VAT treatment of supplies of tooling equipment with reference to the legal case Brose Prievidza C‑234/24. Underlying case The German automotive component manufacturer Brose Coburg acquired specific tooling equipment from the Bulgarian supplier IME Bulgaria for the manufacture of components and sold it to the […]
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Recently, the VwGH (4/9/2025, Ro 2023/13/0010) confirmed that the capital appreciation tax introduced with the Austrian Budget Accompanying Act 2011 (BBG 2011) “product-neutrally” includes all assets generating income in principle subject to section 27 para. 2 EStG in non-business contexts. Whether the respective asset actually generates income from the provision of capital assets or qualifies […]
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On 29 September 2025, the Council of the EU signed off on simplifications to the CBAM Regulation through the Omnibus package. The amendments seek to provide simplification and cost-efficient compliance improvements to the CBAM, taking effect from 1 January 2026. Please find the most important updates below: Setting a single mass-based threshold (de minimis rule) […]
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Two-factor authentication (2FA) Previously, FinanzOnline login worked either using ID Austria or a user name and password. From 1 October 2025, login using two-factor authentication (2FA) will be mandatory for all those who have previously only logged in with a user name and password. Therefore, these changes affect all those who do not use ID […]
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DAC7 – implemented in Austria by the Austrian Digital Platform Reporting Requirement Act (DPMG) – continues to pose major challenges for platform operators. After the second year of the DAC7 reporting obligation, there are still many uncertainties regarding the report, not least how to proceed if corrections are required after submitting the report. The German […]
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With its decision in the case SC Arcomet Towercranes(C-726/23) published on 4 September 2025, the ECJ takes a stance on VAT effects of transfer pricing adjustments (“TP adjustments”) for the first time. Description The SC Arcomet Towercranes SRL (subsidiary) is part of the Arcomet group. The Romanian subsidiary buys or rents cranes for selling or […]
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Management of corporations with balance sheet date as of 31 December please note: In order to avoid heavy fines, take care to disclose the financial statements to the court keeping the Company Register on time until 30 September 2025. Please note that financial statements are to be submitted to the court keeping the Company Register […]
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Reminder: Payments to avoid claim interest, request for reduction of pre-payments for individual income tax and corporate income tax as well as filing of requests for input VAT refund need to be made until 30 September 2025! Claim interest For back payments and tax credits in relation to corporate income tax and individual income tax […]
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The Austrian Federal Ministry of Finance has published a consultation draft of the research premium guidelines 2025 (FoPR 2025) on 18 August 2025 – a significant step towards a clearer and more uniform application of legislation concerning the research premium. What you need to know: The new FoPR 2025 provide support for interpretation of legislation, […]
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