Following up on recent case law from the tax court (BFG), in a different legal matter, the Austrian Administrative Supreme Court (VwGH) now also addressed the requirement to provide a certificate of residence on specific Austrian forms (ZS-QU1 or ZS-QU2) to benefit from a withholding tax relief at source in its decision dated 9 October […]
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In its ruling of 24 October 2024 (Ro 2022/16/0023-4), the VwGH clarified issues regarding the calculation of real estate transfer tax for industrial buildings using the lump sum approach (“Pauschalwertmodell”) as well as issues in connection with construction rights (“Baurecht”), i.e. the right to build and own a building/construction on a land whereby the latter is […]
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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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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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The Austrian Supreme Administrative Court (VwGH) has decided that in the event of an asset deal (e.g. sale of a building) with singular succession (rights transferred individually), a new lease agreement is created for VAT purposes. In practice, this means that after the sale, a lease of business premises that is subject to VAT is […]
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