English business news 01/2022

We would also like to update our English speaking clients on a quarterly basis about the most recent developements in tax matters and any related topics.

Eco-social tax reform 2022

The majority of the National Council has approved the already announced eco-social tax reform, which focuses on tax relief and ecologization. The reform package is expected to bring €18 billion in relief by 2025.

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Real estate transfer tax on the transfer of company shares

Not only the transfer of real property, e.g. through purchase agreements and gifts, can trigger real estate transfer tax, but also the transfer of company shares in a partnership or a corporation, insofar as real property is part of the company's assets.

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The "Titanium" verdict

The verdict of the European Court of Justice regards commercial tenants of foreign property owners - VAT can no longer be deducted as input tax.

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Donation deductibility

The high level of aid and donations also brings up many questions regarding tax treatment and any benefits associated with donations.

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