Wolf Theiss

WOLF THEISS INTERNATIONAL TAX NEWSLETTER AUSTRIA

We are pleased to forward the fourth issue of our International Tax Newsletter Austria 2015, covering some more noteworthy developments in Austrian international tax law, including the latest amendments to the Austrian Tax Amendments Act 2015. Of particular relevance in an international context are changes regarding dividend distributions, exit taxation and distributions to foreign beneficiaries of private foundations.

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Furthermore, we also focus on the amendments to the Austrian Real Estate Transfer Tax Act, applicable from January 1, 2016, affecting the acquisition of shares of real estate companies. Finally, we review a recent decision of the European Court of Justice regarding the Austrian goodwill amortization for foreign participations and highlight the possible impact on clients. 

For further information please contact

Niklas
Schmidt
Partner
Austria
Benjamin
Twardosz
Partner
Austria

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