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.

Triangular Transactions with More Than Three Parties: What Foreign Businesses Need to Know in Austria

Triangular transactions simplify EU supply chains but require strict compliance with VAT rules and proper documentation.

Reporting obligations under Sec. 109a and 109b EStG in Austria: which payments are covered and how businesses avoid penalties.

Foreign companies can enter Austria efficiently via a branch—but tax, trade licence, and registration requirements are critical.