Austrian Tax Amendment Act 2024

The Austrian Tax Amendment Act 2024 has been published on 10 July 2024. The key changes of the Austrian Tax Amendment Act 2024 were already covered by our newsletter dated 8 May 2024 based on the draft. During the review process, the Austrian Tax Amendment Act 2024 was subject to the following amendment: Income Tax […]

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Austrian Ministry of Finance (BMF) publishes draft of the Austrian Tax Amendment Act 2024

On 3 May 2024, the Austrian Ministry of Finance (BMF) published a draft of the AbgÄG 2024 (Austrian Tax Amendment Act 2024; AbgÄG 2024). This draft includes, in particular, the following significant amendments: Income tax With the AbgÄG 2023, contributions of a partner into its partnership are treated two- sided for income tax purposes: Whilst […]

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