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Austria: Summaries of tax developments (August, September 2019)

Austria: Summaries of tax developments

The KPMG member firm in Austria has prepared a report providing brief summaries of tax developments for August and September 2019.

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

  • The deadline to apply for a reduction of preliminary 2019 tax payments and avoid interest on additional tax payments for 2018 is 30 September 2019
  • Basic concept of tax-neutral reorganizations under provisions of the Austrian Reorganization Tax Act does not apply to the minimum holding requirements of shares in tax group members by the group parent (decision of the Austrian Administrative Supreme Court)
  • Sale of a customer base is a supply of service within the meaning of the Austrian value added tax (VAT) law (decision of the Austrian Administrative Supreme Court)
  • VAT treatment of lease contract (decision of the Austrian Administrative Supreme Court)
  • Roaming charges of third-country operators (decision of the Austrian Federal Fiscal Court)
  • Provision of fuel cards as VAT-exempt financial service (judgment of CJEU)
  • Place of origin of import VAT in the event of customs (judgment of CJEU)
  • Supervisory board activity not qualifying as a taxable supply of services for VAT purposes (judgment of CJEU)
  • Deduction of input VAT in cases of acquiring rented real property (decision of Austrian Federal Finance Court)
  • Regulated intergovernmental mutual agreement procedures as of 1 September 2019
  • Labor law-related amendments
  • Consideration of regular employee cost contributions with respect to the benefit-in-kind due to the private use of company cars (decision of Austrian Federal Finance Court)
  • Companies to accept governmental documents electronically beginning 1 January 2020
  • New bill on reportable cross-border arrangements for the implementation of EU Directive 2018/822/EU (DAC 6) presented to parliament in July 2019


Read a September 2019 prepared by the KPMG member firm in Austria 

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