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
Argentina: Senate approves tax treaty with Austria
The Argentine Senate approved the new income and capital tax treaty with Austria on 18 March 2026. Signed on 6 December 2019, the agreement aims to eliminate double taxation and prevent tax evasion with respect to income and wealth. Senator
Read MoreAustria: MoF updates jurisdictions list for CRS automatic exchange of information
Austria’s Ministry of Finance published an ordinance on 20 (MoF) March 2026 updating the lists of participating and reportable jurisdictions for the automatic sharing of financial account details under the Common Reporting Standard (CRS). The
Read MoreAustria: Council of Ministers approves amending protocol negotiations with Malta
Austria’s Council of Ministers approved, on 11 March 2026, the start of negotiations for an amending protocol to the 1978 income and capital tax treaty with Malta. The new protocol is being negotiated to fix a tax issue for aviation staff and
Read MoreAustria consults on reduced VAT for staple foods
Austria’s Ministry of Finance has opened a public consultation on 11 March 2026 on a draft bill that would cut the value-added tax (VAT) on selected staple foods from 10% to 4.9%. The reduction is part of the government’s 2026 reform measures
Read MoreAustria issues guidelines for minimum tax report filing
Austria has published the Ordinance titled “Regulation of the Federal Minister of Finance on implementing provisions for the Minimum Taxation Act (MinBestG Implementing Regulation)” on 30 December 2025. This regulation establishes the
Read MoreAustria promulgates CARF MCAA crypto-asset information exchange
Austria has issued an official promulgation notice concerning the Multilateral Competent Authority Agreement on Automatic Exchange of Information pursuant to the Crypto-Asset Reporting Framework (CARF MCAA) on 29 January 2026. Under the
Read More