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Austria: Summaries of tax developments (June, July 2019)

Austria: Summaries of tax developments

The KPMG member firm in Austria has prepared a report providing brief summaries of tax developments.


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The topics included in this report and that are briefly discussed concern:

  • New tax laws and draft bills before parliament’s summer break
  • Introduction of criminal offenses for cross-border value added tax (VAT) fraud
  • Additional amendments on ultimate beneficial registry rules
  • VAT proposals concerning business-to-business (B2B) travel-related services
  • Court decision on requirements for withholding tax exemption on dividends, under EU Parent-Subsidiary Directive
  • Discussion draft on corporate income tax guidelines
  • Income tax treaty between Austria and Russia entered into force 20 June 2019
  • Court decision on basis for calculating the real estate value of building rights
  • Court decision on capital gains from the sale of real property, “pre-contract” (Vorvertrag) not relevant

Read a July 2019 report prepared by the KPMG member firm in Austria 

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