Austria - Amendments to Group Taxation Regime
- S. Kanduth-Kristen; S. Gregori; E. Komarek
- European Taxation, 2014 (Volume 54), No 6
- 28 April 2014
The Tax Amendment Act 2014 (Abgabenänderungsgesetz 2014), which entered into force on 1 March 2014, includes significant changes to the Austrian Group Taxation Regime. The following note comments on the amendments and elaborates on the consequences for existing tax groups.