Current topics in tax and business
One topic every week from the advisory practice of Mag. René Orth.
Shareholder current account: down to zero from 2027
The new § 8(2a) KStG (Austrian Corporate Income Tax Act) ends permanent withdrawals via the current account. Those who fail to settle in time trigger a deemed distribution plus KESt (capital gains tax).
Read more →The COVID aid is history. The audits are not.
The COVID aid is history. The audits are not. What business owners should know now.
Read more →aws Funding: Cheaper Financing for Key Technologies
New terms for aws erp loans and guarantees have applied since 1 October 2026. Here is what you should know before submitting your application.
Read more →Foreign Securities Accounts & Your Tax Return
Foreign brokers do not withhold Austrian KESt. What investors must declare every year – and how to put things right if something has been overlooked.
Read more →“Reverse Charge” on the Invoice? Not Enough.
BFG, 13 July 2026: if you do not expressly refer to the triangular transaction on the invoice, you lose the simplification – resulting in acquisition VAT without input VAT deduction.
Read more →Distribute Profits or Repay Contributions?
The same distribution under company law, two entirely different outcomes for tax purposes – and the course is set in the contributions register (Evidenzkonto).
Read more →Exit Taxation: New Reporting Obligations
Deferred does not mean forgotten. The Budget Measures Act 2026 introduces reporting obligations – legacy cases must be reported by 31 December 2026.
Read more →Austria–Switzerland Tax Treaty: What Changes from 2028
The double tax treaty has been comprehensively revised. The new rules are expected to apply from 2028 – but they affect decisions being taken now.
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