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Regulations, decrees, reports and information

Current information about regulations, decrees, reports and information on corporation tax.

Please note

These rules apply to all entrepreneurs from EU Member States in Austria.

Regulations

Amendment decrees

'Tax dialogues' findings reports

As part of the annual 'tax dialogues', outstanding questions from tax office representatives are discussed with the Federal Ministry of Finance, among other things. Following this discussion, a findings report is drawn up containing additions and clarifications to the Körperschaftsteuerrichtlinien 2013 and the existing decrees. This cannot be used to assert rights and obligations beyond the statutory provisions.

These decrees relate to special areas of tax law and thus require certain basic knowledge. Officials at the relevant tax officeGerman text are happy to provide specific information. You are advised to contact the information centre set up for this purpose.

Information

Translated by the European Commission
last update: 25 November 2019
responsible for content:
  • USP Editorial Staff
  • Federal Ministry of Finance

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