Regulations, decrees, reports and information

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

Regulations

• Auslands-KESt Verordnung 2012

Amendment decrees

• Körperschaftsteuerrichtlinien 2013 - Wartungserlass 2017
• Körperschaftsteuerrichtlinien 2013 - Wartungserlass 2014
• Vereinsrichtlinien 2001 - Wartungserlass 2017
• Vereinsrichtlinien 2001 - Wartungserlass 2015

'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 office^{German text} are happy to provide specific information. You are advised to contact the information centre set up for this purpose.

• Salzburger Tax Dialogue 2016 - Findings report on income tax, corporation tax, international tax law (→ BMF)^{German text}
• Salzburger Tax Dialogue 2015 - Findings report on income tax and corporation tax (→ BMF)^{German text}
• Salzburger Tax Dialogue 2014 - Findings report on corporation tax and reorganisation tax (→ BMF)^{German text}
• Salzburger Tax Dialogue 2013 - Findings report on corporation tax and reorganisation tax (→ BMF)^{German text}
• Salzburger Tax Dialogue 2012 - Findings report on corporation tax and reorganisation tax (→ BMF)^{German text}
• Salzburger Tax Dialogue 2011 - Findings report on corporation tax and reorganisation tax (→ BMF)^{German text}
• Salzburger Tax Dialogue 2010 - Findings report on corporation tax and reorganisation tax (→ BMF)^{German text}
• Salzburger Tax Dialogue 2009 - Findings report on corporation tax and reorganisation tax (→ BMF)^{German text}
• Salzburger Tax Dialogue 2008 - Findings report on income tax, corporation tax and reorganisation tax (→ BMF)^{German text}

Information

• Information from the Federal Ministry of Finance about new developments in the taxation of charitable corporations and corporations under public law (Information from the Federal Ministry of Finance about social functions) (→ BMF)^{German text}
• Information from the Federal Ministry of Finance about income tax on revenue from punch or mulled wine stalls run by charitable organisations (→ BMF)^{German text}
• Goodwill amortisation for foreign members of the group (→ BMF)^{German text}
• Procedure in relation to accounting for outstanding liabilities in a liquidation in accordance with Section 19 KStG (→ BMF)^{German text}
• Information from the Federal Ministry of Finance about changing commercial enterprises of public bodies to not-for-profit status (→ BMF)^{German text}
• Effects of the parent company and group members entering into liquidation on the existence of the company group (→ BMF)^{German text}
• Translation of results from IAS/IFRS individual financial statements from foreign members of the group (→ BMF)^{German text}