Aktuelle Steuertipps und Rechtsnachrichten von PwC Österreich
To provide rapid support to the business sectors in Austria that have been indirectly affected by the lockdown, lockdown revenue compensation II has been introduced as an immediate grant. On 16 February, the corresponding Guidelines were published in the Austrian Federal Law Gazette. In the following entry (last updated 17 February 2021), we provide information […]
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In December 2020, the Guidelines on Compensation for Losses entered into force. On 16 February 2021, amendments to the Guidelines were published in the Austrian Federal Law Gazette. In the following entry (last updated 17 February 2021), we provide information on the most important points, also including the amendments: General prerequisites for application Companies which […]
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To further mitigate the economic impact of the lockdown on Austrian companies, the Austrian Federal Government announced the revenue shortfall bonus (“Ausfallsbonus”) as an additional measure at the beginning of January 2021. On 16 February 2021, the corresponding Guidelines were published in the Austrian Federal Law Gazette. In the following entry, we provide information on […]
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The Guidelines on the Fixed Costs Subsidy 800,000 (“FCS 800k”) entered into force in November 2020. On 16 February 2021, amendments to the Guidelines were published in the Austrian Federal Law Gazette. In the following entry (last updated 17 February 2021), we provide information on the most important points, including these amendments: General prerequisites for […]
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The following contribution provides an overview of planned changes to existing COVID-19 state aid, as well as an overview of new COVID-19 subsidies as of 18 February 2021. Investment premium According to a proposed ministerial decision of 20 January 2021, the cut-off date for the initial measure, which indicates the beginning of the investment, could be […]
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The entry into force from 1 January 2021 of the Federal Act linking subsidies from the Austrian Federal Government due to the COVID-19 pandemic to appropriate conduct in relation to tax (“WohlverhaltenG”) sees the Austrian government breaking new ground in the field of COVID-19 subsidies. Future COVID-19 subsidies will not only be contingent on the requirements […]
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The guidelines on granting a lockdown revenue compensation for companies directly affected by the lockdown (so-called December lockdown revenue compensation) were published on 17 December 2020 and updated on 28 December 2020. In the following entry, we provide information on the key points of the updated guidelines: To provide those sectors in Austria that have […]
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Due to the Austrian COVID-19 Prevention Measures Ordinance, in place since the beginning of November 2020, certain sectors in Austria are again subject to restrictions. To provide those affected with support as quickly and directly as possible, the Austrian Federal Government has introduced compensation for revenues which were lost due to the lockdown as an immediate […]
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From 01. January 2020 on, employers of individuals subject to unlimited taxation in Austria are required to withhold Austrian wage tax. However, due to a legislative motion for the planned COVID-19 Tax Measures Act, which was submitted on 20 November 2020, this provision now seems likely to be – retroactively – revoked: Thus, foreign employers […]
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The COVID-19 investment premium is intended to incentivise business investments and counteract the current reluctance of Austrian companies to invest. The Austrian Investment Premium Act (InvPrG) entered into force on 25 July 2020, with the relevant funding guidelines following on 11 August 2020 which was slightly adapted on September 1, 2020. Here you will find […]
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