Austrian Budget Accompanying Act 2025 (BBG 2025): consultation draft published – focus on real estate transactions in the form of share deals
On 2 May 2025, the Austrian Federal Ministry of Finance (BMF) published the draft of the BBG 2025 for review. As announced in the government programme in February 2025, there will be particular tightening of taxation related to the share transfers in property-owning corporations and partnerships (share deals) and the taxation of real estate companies. […]
On 7 March 2025, the new Austrian National Council already introduced first measures to stabilise the budget. The Austrian Budget Stabilisation Measures Act 2025 (hereinafter BSMG 2025) includes measures to increase the tax revenue at short notice, such as the elimination of the zero VAT for photovoltaic systems, the extension of the energy crisis contributions, […]
Austrian Administrative Supreme Court (VwGH) about the certificate of residence for capital gains tax relief
Following up on recent case law from the tax court (BFG), in a different legal matter, the Austrian Administrative Supreme Court (VwGH) now also addressed the requirement to provide a certificate of residence on specific Austrian forms (ZS-QU1 or ZS-QU2) to benefit from a withholding tax relief at source in its decision dated 9 October […]
Recent developments in the interpretation of the “power of disposal” as PE threshold
Recently, the Austrian Federal Tax Court (BFG) dealt in its decision (BFG 8/2/2024, RV/6100451/2018) with the requirements for the power of disposal triggering a permanent establishment. Fact pattern A German dentist treated inmates of Austrian prisons. The tax authority generally has a rather broad understanding of the power of disposal over a fixed place of […]
Update on the DTA Austria-Germany: new provision on cross-border workers and implementation of the MLI
The provision on cross-border workers has been adapted by the protocol of amendment to the DTA between Austria and Germany to enhance the tax framework for mobility of work close to border. Additionally, several provisions have been adjusted to the new OECD standards. New provision on cross-border workers The provision on cross-border workers is a […]
New Express Reply Service ruling (EAS): Austrian Ministry of Finance (BMF) denies home office PE if the employer does not require the use of the home office
Recently, the BMF published a new EAS ruling 3445 in which it denied the qualification of a home office as a permanent establishment (PE) because working in the home office was not required by the employer. Circumstances A person residing in Austria is employed at a German-based managing holding company’s accounting department. The person permanently […]
New approach to withholding tax relief for personnel leasing
For the Austrian Ministry of Finance (BMF), the ruling of the Austrian Supreme Administrative Court (VwGH) of 23 April 2021 (Ra 2020/13/0089) provided the impetus to conduct a pragmatic overhaul of withholding tax relief in the form of the Ordinance on Withholding Tax Relief for Personnel Leasing. Initial situation As foreign employers are subject to limited […]
New VwGH case law on the PE definition in tax treaty law
A new decision of the Austrian Supreme Administrative Court (VwGH) (22.6.2022, Ro 2020/13/0004) was recently published regarding the definition of a “fixed place” under tax treaty law. For a fixed place to exist, a taxable person must have power of disposal over it. For Austrian tax purposes, a decisive hallmark of the existence of a […]
Remote working simplifications with Germany due to COVID-19 set to expire
The Austrian Consultation Agreement with Germany contains special rules concerning the application of the double taxation treaty, which were introduced due to the pandemic. Accordingly, employers that are resident in Germany would not be deemed to have created a permanent establishment (“PE”) in Austria if an employee who is resident in Austria works from a […]
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