From 1st March 2014, interest and royalty payments to certain related parties are not deductible for tax purposes if the recipient corporation is not subject to tax due to an exemption; is subject to a nominal or specific tax rate of less than 10% on the interest or royalty income; or is subject to an effective tax rate of less than 10% due to a specific tax regime. An exception applies for payments to entities meeting the EU law privileges for risk capital measures.
PGA Highlights: February 2014
Related Posts

Austria: National Council approves tax treaty protocol with Qatar
Austria's National Council approved the protocol to the 2010 income and capital tax treaty with Qatar on 14 October
Read More
Austria approves income tax treaty with Andorra
Austria's National Council approved the income and capital tax treaty with Andorra on 14 October 2026. Signed on 28
Read More
Austria updates fiscal receipt rules for electronic payments
Austria has amended Section 132a of its Federal Fiscal Code (BAO) to simplify the electronic issuance of fiscal
Read More
Austria, Libya discuss new income tax treaty
Austrian and Libyan officials met to discuss bilateral relations, with both sides voicing hope that the new income tax
Read More
Austria extends mineral oil tax reduction through November
Austria’s Federal Council had approved an amendment to the Mineral Oil Tax Act on 29 September 2026, extending the
Read More
Austria approves tax incentives for people working after pension age
Austria’s National Council approved a bill on 23 September 2026 introducing tax and social insurance incentives for
Read More