20.11.2025

Update from the Austrian Supreme Administrative Court: prohibition on deduction of manager remuneration in connection with the research premium generally not applicable

In its recently published decision (30/09/2025, Ro 2024/13/0017-6), the Austrian Supreme Administrative Court (VwGH) ruled that the prohibition on deduction of manager remuneration pursuant to section 20 para. 1 subsec. 7 Austrian Income Tax Act (EStG) is not applicable for calculating the assessment base for the research premium, thus amending the Austrian Federal Financial Court […]

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12.01.2024

Decision by the Austrian Federal TaxCourt (BFG) on the issue of fault regarding violations of the prohibition on deduction pursuant to section 20 para. 1 subsec. 7 Austrian Income Tax Act (EStG) (“manager remuneration”)

In our previous newsletter we reported on a recent decision by the BFG (BFG 1 December 2023, RV/2100533/2023) strictly interpreting section 29 para. 6 Austrian Tax Criminal Code (FinStrG) (see our newsletter). In this decision, the BFG also makes interesting statements on the issue of fault regarding violations of the prohibition on deduction pursuant to […]

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