10.07.2023

Austrian Tax Amendment Act 2023 passed

On 6 July 2023, The Austrian National Council passed the Austrian Tax Amendment Act 2023 (AbgÄG 2023), including multiple reforms, some of which will be presented in more detail. New rules included in the Austrian Reorganisation Tax Act The Austrian Company Law Mobility Act will implement the EU Mobility Directive, providing for more flexibility on […]

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21.12.2022

Austrian Supreme Administrative Court (VwGH) on seamless transition in cases of mergers within company groups

In principle, section 9 para. 5 Austrian Corporate Income Tax Act (KStG) provides that a merger within the company group does not result in the merging company exiting the company group or in other changes to the company group. The Austrian Supreme Administrative Court addressed a special situation in its decision of 19 October 2022, […]

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