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Newsoverview (17)
Memorandum of Amendment to 2023 Tax Plan: includes cap on deductible gifts, relaxation of work-related costs rules
October 5, 2022
Both the memorandum and its overall content had already been announced on Budget Day.
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Budget Day 2022: changes to payroll taxes and labor market developments
September 21, 2022
In our memorandum we address the most significant changes proposed for payroll taxes and social security contributions and labor market developments.
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The 2023 Tax Plan on two pages
September 20, 2022
We have prepared a two-page overview of the measures contained in the 2023 Tax Plan package.
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Tax measures for 2023
September 20, 2022
The main features of the proposed measures are addressed in our memorandum. We have also prepared a two-page overview of the measures.
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New preliminary ruling question about the ‘fixed establishment’ concept for VAT purposes
April 1, 2020
On December 20, 2019 the Austrian Bundesfinanzgericht asked the Court of Justice of the European Union for a preliminary ruling on the concept of a ‘fixed establishment’ in the Titanium Ltd case (C-93 ...
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