Tax Changes 2024
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Tax changes 2025
Overview
Corporate income taxes
Object of taxation
Tax rate
Tax liability
Financial year
Accounting
Loss carryback
Loss carryforward
Shell company purchase
Operating expenses
Non-deductible expenses
Interest barrier
Interest and royalties to intra-group companies
Withholding taxes
Controlled foreign corporation (CFC) rules
Hybrid mismatches
National parent- subsidiary exemption
International investments
International parent- subsidiary exemption and portfolio investments
Goodwill amortisation
Group taxation / pooling
Types of organisations
Types of organisation
Income taxes
Tax rate
Special tax rates
Tax liability
Tax assessment period
Income categories
Accounting
Loss set-offs
Loss carryback
Loss carryforward
Operating expenses
Tax allowable expenses
Lump sum option
Motor vehicles
Social insurance
Withholding tax
Filing dates and deadlines
Annual tax returns
VAT interim returns
European Sales Listing
Other taxes
Business tax
Wealth tax
Inheritance and gift tax
Property transfer tax
Capital duties and fees
Immovable property
Tax depreciation
Depreciation categories
Special depreciation
Write-ups
Real estate income tax
Property transfer tax
Property-related taxes
Property tax
Real estate funds
Social insurance and non-wage labor cost
Social insurance
Contribution rates and maximum contributions
Self-employed persons
Employed persons
General managers
Civil law
Social insurance
Income tax
VAT
Work permit
Residence permit / Settlement permit
Liability
Minimum remuneration
VAT
Tax rates
Supply of goods
Supply of services
Mini-One-Stop-Shop (MOSS) / One-Stop-Shop (OSS)
Reverse charge (reversal of tax liability)
Tax reliefs
Deductible input VAT
Input VAT correction
Real estate
Refund of input VAT for Austrian taxable persons within the EU
Foreign taxable persons
Mergers & Acquisitions
Financing
EU interest barrier
Squeeze-out options
Capital gains – corporations and partnerships
Sale of business
Mergers and demergers
Contributions (transfer of assets into the capital of a company)
Tax concessions
Direct
Indirect
Government subsidies
Double taxation agreements
Double taxation agreements
Locations
Overview
Overview
Corporate income taxes
Object of taxation
Tax rate
Tax liability
Financial year
Accounting
Loss carryback
Loss carryforward
Shell company purchase
Operating expenses
Non-deductible expenses
Interest barrier
Interest and royalties to intra-group companies
Withholding taxes
Controlled foreign corporation (CFC) rules
Hybrid mismatches
National parent- subsidiary exemption
International investments
International parent- subsidiary exemption and portfolio investments
Goodwill amortisation
Group taxation / pooling
Types of organisations
Types of organisation
Income taxes
Tax rate
Special tax rates
Tax liability
Tax assessment period
Income categories
Accounting
Loss set-offs
Loss carryback
Loss carryforward
Operating expenses
Tax allowable expenses
Lump sum option
Motor vehicles
Social insurance
Withholding tax
Filing dates and deadlines
Annual tax returns
VAT interim returns
European Sales Listing
Other taxes
Business tax
Wealth tax
Inheritance and gift tax
Property transfer tax
Capital duties and fees
Immovable property
Tax depreciation
Depreciation categories
Special depreciation
Write-ups
Real estate income tax
Property transfer tax
Property-related taxes
Property tax
Real estate funds
Social insurance and non-wage labor cost
Social insurance
Contribution rates and maximum contributions
Self-employed persons
Employed persons
General managers
Civil law
Social insurance
Income tax
VAT
Work permit
Residence permit / Settlement permit
Liability
Minimum remuneration
VAT
Tax rates
Supply of goods
Supply of services
Mini-One-Stop-Shop (MOSS) / One-Stop-Shop (OSS)
Reverse charge (reversal of tax liability)
Tax reliefs
Deductible input VAT
Input VAT correction
Real estate
Refund of input VAT for Austrian taxable persons within the EU
Foreign taxable persons
Mergers & Acquisitions
Financing
EU interest barrier
Squeeze-out options
Capital gains – corporations and partnerships
Sale of business
Mergers and demergers
Contributions (transfer of assets into the capital of a company)
Tax concessions
Direct
Indirect
Government subsidies
Double taxation agreements
Double taxation agreements
Locations
Bulevar Svetog petra Cetinjskog br. 120
II sprat Podgorica
office@tpa-group.me
+382 20 656 208
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office@tpa-group.at
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