Wolf Theiss

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.

Editors

Niklas Schmidt
Niklas
Schmidt
Partner
Austria

Contributors

Sokol Nako
Sokol
Nako
Partner
Albania
Niklas Schmidt
Niklas
Schmidt
Partner
Austria
Eva Stadler
Eva
Stadler
Counsel
Austria
Melanie Dimitrov
Melanie
Dimitrov
Consultant
Austria
Dita Šulcová
Dita
Šulcová
Consultant
Czech Republic
Cynthia Pfister
Cynthia
Pfister
Senior Associate
Austria
János Pásztor
János
Pásztor
Senior Associate
Hungary
Xhet Hushi
Xhet
Hushi
Associate
Albania
Bence Kálmán
Bence
Kálmán
Associate
Hungary
Yanitsa Radeva
Yanitsa
Radeva
Associate
Bulgaria

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