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Austria's Tax Reform Plans Include Taxation of the Digital Economy

16 January 2019

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Proposed Changes

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Austria

The Austrian Government has issued a release on its tax reform plans, including measures for the taxation of the digital economy, which include a 3% tax on revenue from online advertising and reporting obligations for online intermediary platforms. As summarized in a separate release from the Ministry of Finance, the measures include: Digital corporate tax on online advertising: this will apply in regard to digital groups with international turnover of 750 million Euros and Austrian turnover of 10 million Euros. This will ensure that international groups which up to now have paid almost no tax in Austria will now have...