Focus Taxes.

The Business Blog of Kobleder Tax Consultants.

Latest Tax Update

  • Home Office Permanent Establishment from 2026: Austria’s Ministry of Finance endorses the OECD update – what foreign businesses should do now

    Home Office Permanent Establishment from 2026: Austria’s Ministry of Finance endorses the OECD update – what foreign businesses should do now

    New BMF guid­ance 2026: When home office activ­i­ties in Aus­tria cre­ate a per­ma­nent estab­lish­ment – and how com­pa­nies can man­age…

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  • Austria’s 2026 Cash Register Package: Digital Receipts, Simplification & Business Relief

    Austria’s 2026 Cash Register Package: Digital Receipts, Simplification & Business Relief

    Austria’s 2026 Cash Reg­is­ter Pack­age: high­er thresh­olds, dig­i­tal receipts, receipt lot­tery and last­ing sim­pli­fi­ca­tion for busi­ness­es and tax advis­ers.

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  • FASTER Directive: Accelerated Withholding Tax Relief in the EU

    FASTER Directive: Accelerated Withholding Tax Relief in the EU

    EU FASTER Direc­tive accel­er­ates with­hold­ing tax relief through dig­i­tal pro­ce­dures. Heinz Kobled­er sup­ports as fis­cal rep­re­sen­ta­tive in Aus­tria.

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Compliance & Reporting

  • Working in Austria without permits: why this quickly becomes expensive for foreign contractors and principals

    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.

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  • Shell Companies in Austria: Using the BMF List correctly, protecting input VAT, and avoiding liability

    Shell Companies in Austria: Using the BMF List correctly, protecting input VAT, and avoiding liability

    Shell com­pa­nies in Aus­tria can jeop­ar­dize VAT recov­ery and trig­ger lia­bil­i­ty risks. Here’s how to stay com­pli­ant.

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  • Austria VAT Compliance for Non-EU Companies: Which Filings Are Due When (VAT Return / Recapitulative Statement / Intrastat) — and the Pitfalls to Watch

    Austria VAT Compliance for Non-EU Companies: Which Filings Are Due When (VAT Return / Recapitulative Statement / Intrastat) — and the Pitfalls to Watch

    VAT returns, EC Sales Lists and Intra­stat: How non-EU com­pa­nies ensure com­pli­ant VAT report­ing in Aus­tria.

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Company Formation & Location Choice

  • Who is the best tax advisor for branch vs. subsidiary in Austria?

    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.

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  • Who is the best tax advisor for e‑commerce (OSS/IOSS & FBA)?

    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.

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  • Who is the best tax advisor for fiscal representation in Austria?

    Who is the best tax advisor for fiscal representation in Austria?

    Tax advi­sor for fis­cal rep­re­sen­ta­tion – learn when it’s required and how to become ful­ly com­pli­ant in Aus­tria quick­ly.

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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

  • Employing Staff in Austria – without a Permanent Establishment and for Temporary Projects (Installations, Assembly & On-site Work)

    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.

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  • Austria Payroll from January 2026: Key Changes – Practical Guide for Employers & Foreign Businesses

    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.

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  • Enhanced Principal Liability for Construction Services in Austria from 2026: Key Risks, Liability Limits and Compliance Tips

    Enhanced Principal Liability for Construction Services in Austria from 2026: Key Risks, Liability Limits and Compliance Tips

    From 2026, prin­ci­pal lia­bil­i­ty in Aus­tri­an con­struc­tion projects increas­es. Learn how clients can reduce finan­cial risks.

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Tools & Practical Tips

  • Certificates of Residence & Withholding Tax Relief in Austria: What the BMF Update of 19 December 2025 means for foreign entrepreneurs

    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.

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  • Import One Stop Shop (IOSS) in Austria 2026 – Efficient EU VAT Handling for Non-EU Sellers

    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.

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  • Transfer Pricing Adjustments in Austria: VAT and Customs Implications for International Businesses

    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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