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Tax Newsletter - Austria 3/2019

In this issue of our International Tax Newsletter, we have brought together the most important developments in tax law in the CEE/SEE region. This year's third edition provides concise and useful summaries of the relevant laws/actors and, for selected topics, Wolf Theiss's own analysis on the following developments:


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  • AUSTRIA: 1) Does a home office constitute a permanent establishment? 2) Dividend Payments to Intermediate Holding Companies 3) Withholding Tax on Dividends Earned by Japanese Pension Funds 4) New Advertising Tax 5) Relief from withholding Tax at Source for Holding Companies
  • ALBANIA: Taxation of Indirect Transfer of Ownership
  • BULGARIA: Changes to the Bulgarian Transfer Pricing Documentation Rules
  • CZECH REPUBLIC: Bill on Cross-Border Disclosure Rules Heads to Parliament
  • HUNGARY: 1) Google is set to Triumph over the Hungarian Advertisement Tax 2) Taxation of the Wealth Management Foundations
  • POLAND: Summary of the Recent Changes to the Polish VAT Law
  • SLOVENIA: Exemption of Holiday Allowance from Taxation


If you are interested in speaking with us directly about how these issues may impact your company or business, we would be pleased to advise you on all relevant matters.

For further information please contact

Niklas Schmidt

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