As part of the Austrian Eco-Social Tax Reform 2022 (Ökosoziale Steuerreform 2022), the taxation of cryptocurrencies in Austria is now included in the existing tax regime for capit...

An important decision of the Austrian Supreme Administrative Court (VwGH) from last year (Ro 2018/13/0003) has answered a question regarding withholding tax refund in Austria to fo...

At the beginning of September 2021, the amendment to the Anti-Wage and Social Dumping Act came into force and applies to all postings that started after 31 August 2021 in Austria. ...

On 17 June 2021, the Court of Justice of the European Union (CJEU) issued a very important judgement regarding the VAT exemption available for the management of special investment ...

Leasing personnel to Austria by foreign companies is subject to a withholding tax (WHT) of 20% in Austria. The payer must deduct this WHT at source and transfer it to the competent...

Home office or remote work in Austria can have different consequences in the taxation and the social security obligations depending on whether the employee works from home only dur...

In the “fight” against the COVID-19 crisis, the Austrian government has decided on further support measures for particularly affected industries. One of the measures includes a...

At the beginning of the COVID-19 pandemic the main priority of the Austrian government was to ensure the solvency of companies. Different measures like a funded short-time working ...

Due to amendments of the Austrian Income Tax Act effective from 1 January this year, the monthly wage withholding tax obligation has been extended in Austria. According to the chan...