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 […]
read more
Management of corporations with balance sheet date as of 31 December be careful: In order to avoid heavy fines, take care to disclose the financial statements with the Austrian Commercial Court on time until 30 September 2023. Mandatory disclosure obligation Management of corporations (GmbH, AG, SE) partnerships, without natural persons being personally liable (e.g. GmbH […]
read more
On 19 May 2022, the Austrian Parliament resolved to again extend the deadlines for the preparation, adoption, and disclosure of financial statements, as well as for the holding of annual general meetings. We provide an overview of the current changes below: Preparation and disclosure of financial statements Hitherto, the following rule applied: If the preparation […]
read more
On 4 April 2020, the 4th Austrian COVID-19 Act was passed, which amends the COVID-19 Company Law Act (COVID-19-GesG) of 22 March 2020 and introduces additional simplifications for businesses in terms of compliance with their legal obligations. The following due dates and exceptions now apply under Austrian company law: This article represents the information available to us […]
read more
