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, […]
Pillar II: New OECD documents and BMF information published in January 2025
Shortly after the start of the new year, we would like to inform you about the following developments in the field of Global Minimum Taxation / Pillar II: OECD: Three new Administrative Guidances and GloBE Information Return documents published On 15 January 2025, the OECD published three Administrative Guidances with further clarifications. The following topics […]
Austrian Supreme Administrative Court (VwGH): calculation of real estate transfer tax
In its ruling of 24 October 2024 (Ro 2022/16/0023-4), the VwGH clarified issues regarding the calculation of real estate transfer tax for industrial buildings using the lump sum approach (“Pauschalwertmodell”) as well as issues in connection with construction rights (“Baurecht”), i.e. the right to build and own a building/construction on a land whereby the latter is […]
Pillar II: Regulation with additional clarifications on CbCR Safe Harbors released
The foundation for applying the transitional CbCR Safe Harbor in the context of the Global Minimum Taxation is a qualified country-by-country report (CbCR). A CbCR is deemed qualified only if it is prepared based on a qualified data basis. The regulation issued by the Federal Minister of Finance on December 5, 2024, provides further clarifications […]
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 […]
Minimum Tax Act (MinBestG) published in the Austrian Federal Law Gazette (BGBl)
Just in time for the turn of the year, the Minimum Tax Act was published in the (digital) Austrian Federal Law Gazette I on 30 December 2023, thus completing the legislative process. Overview The statutory provisions entered into force on 31 December 2023 and are applicable to financial years beginning on or after 1 January […]
Austrian Ministry of Finance (BMF) publishes a consultation draft for a Minimum Tax Act (MinBestG)
On 3 October 2023 the BMF has published a consultation draft for an act to ensure a Global Minimum Tax (Pillar II). The consultation period ends on 20 October 2023. The new regulations will enter into force as of 1 January 2024. The Minimum Tax Act transposes into domestic law the complex framework of the […]
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 […]
EU Member States unanimously adopted the EU directive on global minimum tax (“Pillar II”)
On 15 December 2022, the Council of the EU formally adopted the directive on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union. Hungary was the last EU member state to agree to the EU directive, the required unanimity has been reached. Therefore, EU member states […]
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