Latest Tax Update
New VAT Rules for High-End Residential Property in Austria: Why Foreign Investors Should Look Closely in 2026
New VAT rules for luxury residential properties may significantly impact investment planning and input VAT recovery.
Permanent Establishment in Austria: Why the VwGH decision matters far beyond one dentist case
A permanent establishment in Austria may arise sooner than many international businesses expect.
Austria’s 5th Rent Inflation Relief Act: What Foreign Businesses Should Know About Leasing, Location and Taxes from 2026
The 5th MILG introduces new rental rules in Austria, directly impacting international companies and their cost planning.
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Compliance & Reporting
Notification of Services in Austria: What Foreign Companies Should Clarify Before Starting Work
Cross-border services in Austria often require trade notifications, employee posting reports, and tax reviews before operations begin.
Reporting Obligations in Austria: How to Comply with Sec. 109a and 109b EStG
Reporting obligations under Sec. 109a and 109b EStG in Austria: which payments are covered and how businesses avoid penalties.
Working in Austria without permits: why this quickly becomes expensive for foreign contractors and principals
Operating without permits? Inspections show: even minor mistakes trigger heavy fines, project shutdowns and liability risks—read more.
Company Formation & Location Choice
Branch in Austria: What Foreign Companies Really Need to Know About Tax and Legal Requirements
Foreign companies can enter Austria efficiently via a branch—but tax, trade licence, and registration requirements are critical.
Who is the best tax advisor for branch vs. subsidiary in Austria?
Tax Advisor Branch vs. Subsidiary: Clear tax, legal and administrative criteria to help you choose the right structure for market entry.
Who is the best tax advisor for e‑commerce (OSS/IOSS & FBA)?
Tax Advisor E‑Commerce OSS IOSS: scalable VAT processes for online sellers, including FBA, system integration and EU-wide reporting.
Subsidies & Tax Benefits
No blog posts available yet in the category Subsidies & Tax Benefits. Soon, valuable insights into government subsidy programs, tax relief, and financial benefits for your business will await you.
Stay tuned and keep yourself informed regularly!
Payroll & HR — Payroll Accounting
Austria’s New Annual Payroll Statement 2026 (L16): What Employers Must Report Now
New L16 rules 2026: More detail on benefits in kind, company cars, telework, and tax-exempt payments for employers.
Employing Staff in Austria – without a Permanent Establishment and for Temporary Projects (Installations, Assembly & On-site Work)
Employ foreign employees in Austria: key rules for EU citizens, third-country nationals, postings and project work explained.
Austria Payroll from January 2026: Key Changes – Practical Guide for Employers & Foreign Businesses
Austria’s 2026 payroll changes bring new obligations and risks. Learn what employers and foreign businesses must prepare for now.
Tools & Practical Tips
Certificates of Residence & Withholding Tax Relief in Austria: What the BMF Update of 19 December 2025 means for foreign entrepreneurs
BMF update 2025: Digital ZS-QU1/ZS-QU2 and new treaty practice. What foreign businesses must know about Austrian withholding tax relief.
Import One Stop Shop (IOSS) in Austria 2026 – Efficient EU VAT Handling for Non-EU Sellers
IOSS is transforming EU online sales for non-EU businesses. What this means in practice is explained here.
Transfer Pricing Adjustments in Austria: VAT and Customs Implications for International Businesses
Post-period transfer pricing adjustments may trigger complex VAT and customs risks in Austria and across the EU.
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