25.09.2023

Guidance on DAC6 by the Austrian Ministry of Finance (BMF) updated

On 12 September 2023 the BMF published an update on the Austrian DAC6 guidance which has been long anticipated. In addition to clarifications the guidance includes further explanations on hallmarks, on information of other intermediaries as well as on the content of the report. Background In mid-October 2020 the Austrian BMF has published a guidance […]

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08.06.2022

Changes for airbnb, willhaben and other platforms: publication of consultation draft of the Austrian Digital Platform Reporting Requirement Act (DPMG), also known as “DAC 7”

The EU’s DAC 7 Directive, which was published at the start of 2021, envisages an annual reporting requirement for digital platforms, whether they are resident within or outside the EU, as well as provisions on the automatic exchange of information (see Newsletter of 11 August 2021). The goal is to use automatic exchange of information to create […]

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