04.10.2023

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 […]

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19.07.2023

Belgian certificates of residence issued electronically accepted by Austrian Ministry of Finance (BMF)

On 21 June 2023, a consultation agreement between Austria and Belgium on the mutual recognition of certificates of residence was concluded. Therefore, certificates of residence issued separately by the Belgian (and Austrian) tax authorities are to be recognised in future for relief at source or in the refund procedure. From an Austrian perspective, the consultation […]

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