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Papamonat, Karenz, Kinderbetreuungsgeld, Kindermehrbetrag Updates TPA Österreich Steuerberatung

Current information on “Papamonat”, parental …

From the statutory entitlement to paternity leave of one month (“Papamonat”) via childcare benefit through to continued payment of...

20. August 2019

Österreich: News zum Homeoffice TPA Steuerberatung

Austria: Home Office as Permanent Establishme…

Per end of June the Austrian Ministry of Finance issued a statement regarding the criteria for a home office...

20. August 2019

Vorsteuerabzug Umsatzsteuer Frist Fallfrist Unternehmer TPA Steuerberatung News

Input tax refund within the EU – Warning: non…

VAT that is invoiced abroad must not be deducted by an entity as input tax in the VAT return...

20. August 2019

VAT for renting business space in Austria

The renting of business premises is generally exempt from VAT. Under certain specific conditions there is an opportunity for...

25. June 2019

IFRS 16: Accounting options in relation to le…

For financial years beginning on or after 1 January 2019, lessees must report a right of use and a lease liability...

25. June 2019

Policies on the use of company cars

In our experience, the provision of a company car tends to be agreed in the employment contract if private...

25. June 2019

Cross-border transactions are retroactively r…

On 8 May, the EU Reporting Obligations Act (EU-Meldepflichtgesetz, EU-MPfG) was sent for review within the context of the...

25. June 2019

Controlled foreign company legislation and ch…

New decree specifies application The Federal Minister of Finance published a decree on the passive income of corporations subject...

1. April 2019

holding international company tax consulting company international tpa group

Input tax deduction in a holding company

An input tax deduction may be granted in holding companies when renting to subsidiaries on a taxable basis according...

1. April 2019

tpa expats tax advisory services company work abroad

Business trips in EU/EEA countries: Carry for…

Employers are required to request a certificate in advance from the competent health insurance organisation confirming the applicable social...

1. April 2019

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