Austria Tax News

Austria Limits Group Tax Loss Treatment

30 April 2014

Administrative Court of Helsinki: Interest expenses allocated to a Finnish PE not deductible as arrangement is regarded as wholly artificial

14 March 2014

Government approves draft version of Tax Law Amendment Act 2014

1 February 2014

Protocol to treaty between Austria and Slovenia enters into force

31 December 2013

Protocol to treaty between Austria and Liechtenstein – details

25 December 2013

Withholding tax agreement between Austria and Liechtenstein enters into force

25 December 2013

Protocol to treaty between Austria and Romania enters into force

25 December 2013

Ministry of Finance publishes Express Answer Service Information on PE definition

2 December 2013

Circular on dividend withholding tax refund following Tate & Lyle Investments case – published

2 December 2013

Treaty between Austria and Ireland – Austrian Supreme Administrative Court rules on application of residence tie-breaker rule for individuals

2 December 2013

Protocol to tax agreement between Austria and Hong Kong enters into force

2 December 2013

Swiss Federal Tax Administration publishes instructions on tax agreements with Austria and United Kingdom

16 September 2013

Protocol to treaty between Austria and Canada enters into force

16 September 2013

Amendments to Limited Liability Company Law entered into force

16 September 2013

Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident

29 July 2013

Fiscal Court of Appeal rules on depreciation of goodwill in relation to participations in non-resident members of an Austrian tax group

27 June 2013

Treaty between Russia and Austria – Russian MoF clarifies tax treatment of dividends

27 June 2013

Netherlands selective tax exemption for public companies partially carrying out economic activities terminated

27 June 2013

Protocol to treaty between Austria and Norway enters into force

24 June 2013

Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK

24 June 2013

Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion

24 June 2013

Withholding tax under EU Savings Directive to be abolished

24 June 2013

Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands

6 May 2013

Heavy restrictions on capital movements enter into force

6 May 2013

Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision

4 May 2013

Protocol to treaty between Austria and Cyprus enters into force

4 May 2013

Amending exchange of notes to treaty between Austria and Singapore signed

25 March 2013

Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward

25 March 2013

Withholding tax agreement between Liechtenstein and Austria signed

25 March 2013

Protocol to treaty between Austria and Liechtenstein signed

25 March 2013