With effect from 1 January 2020, Austria has introduced new wage tax withholding requirements for non-resident employers. Changes in the requirements were included as part of the Tax Amendment Act 2020 published in October 2019, including that non-resident employers are obliged to withhold wage tax on Austrian employees that are subject to unlimited tax liability in Austria where the non-resident does not have a permanent establishment in Austria. Previously, withholding obligations only applied if the non-resident had a permanent establishment. Further, due to the broad wording of the amendment, the Ministry of Finance has clarified that the withholding obligation in...