With the ruling dated 1 August 2025 on the Austrian case Finanzamt Österreich (C-794/23) the ECJ specified the principles set out in the decision dated 8 December 2022 (C-378/21, P GmbH) on VAT liability for VAT which was incorrectly invoiced. Underlying case and previous procedure The decision relates to the same case as the ruling […]
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In a letter to the Austrian Chamber of Tax Advisers and Public Accountants (KSW) on 26 April 2024, the Ministry of Finance (BMF) commented on the possibility to opt for taxation in section 6 para. 2 Austrian VAT Act (hereinafter UStG) in connection with the sale of the property in the case of a sublease. […]
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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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