The new aws Guarantee Guideline 2025 (aws-GRL), issued under the Austrian Guarantee Act 1977 (GarantieG), replaces the previous guideline for the assumption of guarantees by the Austria Wirtschaftsservice GmbH (aws) for the years 2022-2025. The aws-GRL aims to facilitate the long-term financing of investments by taking on guarantees for loans from credit institutions and leasing […]
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A new era of tax transparency begins in Austria in 2025 with the introduction of public Country-by-Country Reporting (Public CbCR). The Austrian CbCR Publication Act (CBCR-VG), published in the Federal Law Gazette BGBI I 83/2024 on July 17, 2024, implements Directive (EU) 2021/2101, amending the EU Accounting Directive. The EU Implementing Regulation 2024/2952, published on […]
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Public awareness of the importance of tax as a contribution to society increases especially in times of crisis. The trend towards greater transparency also means that tax has become an established part of sustainability reporting. With the adoption of the “GRI 207: Tax 2019” standard in December 2019, the Global Reporting Initiative (GRI) defined for […]
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