Latest Tax Update
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.
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.
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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Compliance & Reporting
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.
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.
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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