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 […]

FB twitter Linkedin

27.08.2025

Important updates regarding the research premium: consultation draft FoPR 2025

The Austrian Federal Ministry of Finance has published a consultation draft of the research premium guidelines 2025 (FoPR 2025) on 18 August 2025 – a significant step towards a clearer and more uniform application of legislation concerning the research premium. What you need to know: The new FoPR 2025 provide support for interpretation of legislation, […]

FB twitter Linkedin

23.06.2022

Austrian Tax Amendment Act 2022 – government bill published

The government bill for the Austrian Tax Amendment Act 2022 (AbgÄG 2022) was published in mid-June. Confirmation of the final version is expected before the summer recess. The AbgÄG 2022 contains numerous minor adjustments and changes related to income taxation, VAT, and procedural law. Tax changes relating to the previously announced inflation package, particularly the abolition of […]

FB twitter Linkedin