Blog

Current topics

Specialised investment funds - welcome clarifications from the tax authorities

BMF tightens documentation requirements for transfer prices

Fund Location Act - BMF publishes draft bill

News on purchase price allocation for building depreciation via BMF working aid

Effects of the planned Corporate Sanctions Act on criminal tax law

"KAGB-light" regulation - facilitating structuring options for a special AIF

Outbound investments: Tax-neutral capital repayment from foreign corporations - BMF provides clarity

The dual-resident investor in foreign and income tax law

Inflow in the event of split appropriation of profits and payment to shareholder-related reserve account

Trade tax relief for property companies - changes due to the Fund Location Act from the 2021 financial year onwards

These were all the contributions. More is in the works...