29.10.2025

ECJ on VAT treatment of supplies of equipment and dies

On 23 October 2025, the ECJ has commented on the VAT treatment of supplies of tooling equipment with reference to the legal case Brose Prievidza C‑234/24. Underlying case The German automotive component manufacturer Brose Coburg acquired specific tooling equipment from the Bulgarian supplier IME Bulgaria for the manufacture of components and sold it to the […]

FB twitter Linkedin

21.06.2022

Changes concerning withholding tax for Software-as-a-Service and Infrastructure-as-a-Service

Under many Austrian double tax treaties, the remuneration for “industrial, commercial or scientific equipment” is treated as royalties subject to withholding tax (WHT). In a change from the previous interpretation, the Austrian Ministry of Finance has now stated that intangible assets (e.g. software) do not fall under the category of “equipment”. This has significant implications […]

FB twitter Linkedin