The Austrian Federal Ministry of Finance has published a consultation draft of the research premium guidelines 2025 (FoPR 2025) on 18 August 2025 – a significant step towards a clearer and more uniform application of legislation concerning the research premium. What you need to know: The new FoPR 2025 provide support for interpretation of legislation, […]
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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. […]
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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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