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Austria Corporate - Significant developments

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On 14 August 2018, the Annual Tax Act 2018 (‘Jahressteuergesetz 2018’) was published in the Austrian Federal Law Gazette. The main purpose was the implementation of the Anti-Tax-Avoidance Directive (ATAD) of the European Union (EU). See Controlled foreign companies (CFCs) in the Group taxation section, Capital gains/exit taxation/inbound transfer in the Income determination section, and Horizontal Monitoring in the Tax administration section for more information.

On 6 March 2019, the draft of the EU Tax Dispute Resolution Act (‘EU-Besteuerungsstreitbeilegungsgesetz’, short ‚EU-BStbG‘) was submitted to the Austrian Ministry of Finance. See Tax treaties in the Withholding taxes section for more information.

On 7 May 2019 the Austrian Ministry of Finance has published a draft bill for the Tax Reform Act I 2019/20 (‘Steuerreformgesetz I 2019/20’). See Value-added tax (VAT) in the other taxes section, Payments to foreign affiliates in the Deductions section and Controlled foreign companies (CFCs) in the Group taxation section for more information.

On 8 May 2019 the Austrian Ministry of Finance has published a draft bill for the European Reporting Obligation Act (‘EU-Meldepflichtgesetz’, short ‘EU-MPfG’). The main purpose of the bill is to implement the EU Directive on Administrative Cooperation (DAC 6). See EU Directive on Administrative Cooperation (DAC 6) in the Other issues section for more information.


Last Reviewed - 12 December 2018

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