27.04.2023

Austrian Income Tax Guidelines Amendment Decree 2023 published

On 31 March 2023, the Austrian Federal Ministry of Finance published the approx. 360-page final Income Tax Guidelines Amendment Decree 2023. This decree is intended to update the Austrian Income Tax Guidelines (EStR), in particular by incorporating the changes from the Austrian Ecosocial Tax Reform Act 2022 Part I (ÖkoStRefG), the Austrian Tax Amendment Act […]

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20.12.2021

Eco-social tax reform 2022: Changes to the draft legislation

On 15 December 2021, the bill of the Austrian Eco-social Tax Reform Act 2022 was published. Below we provide an overview of the most relevant changes between the consultation draft and the bill (see German Tax Newsletter of 12 November 2021): Tax-free employee participation in profits From the year 2022, employees are to be eligible […]

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