Austrian Federal Tax Court (BFG) decision: tax treatment of foreign exchange results relating to profit distributions
A few months ago, the BFG addressed in a decision (BFG 13/12/2024, RV/7100927/2020) the question of whether foreign exchange losses relating to dividend distributions from a shareholding, which is subject to the international participation exemption, are tax-deductible. Underlying case The decision was based on a case where an Austrian company held 90% of the shares […]
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