Recently, the Austrian Federal Tax Court (BFG) dealt in its decision (BFG 8/2/2024, RV/6100451/2018) with the requirements for the power of disposal triggering a permanent establishment. Fact pattern A German dentist treated inmates of Austrian prisons. The tax authority generally has a rather broad understanding of the power of disposal over a fixed place of […]
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The VwGH (27/03/2024, Ro 2023/13/0018) has largely confirmed ruling of the tax court at first instance and confirmed that the current law conflicts with CJEU case law and EU primary law (see our newsletter), but has solved the technical aspects of the income attribution in such a “sister” tax group differently. Facts and circumstances A […]
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With effect from 1 January 2024, the financing of the ORF was newly regulated. The ORF Contribution Act (ORF Beitrags-Gesetz) has replaced the Gebühren Info Service GmbH (GIS) fee that was payable until 31 December 2023 with the newly created ORF contribution. In this article we will take a closer look at the most important […]
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Recently, the BMF published a new EAS ruling 3445 in which it denied the qualification of a home office as a permanent establishment (PE) because working in the home office was not required by the employer. Circumstances A person residing in Austria is employed at a German-based managing holding company’s accounting department. The person permanently […]
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A new decision of the Austrian Supreme Administrative Court (VwGH) (22.6.2022, Ro 2020/13/0004) was recently published regarding the definition of a “fixed place” under tax treaty law. For a fixed place to exist, a taxable person must have power of disposal over it. For Austrian tax purposes, a decisive hallmark of the existence of a […]
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