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 publishes updated regulation reflecting EU list of non-cooperative tax jurisdictions
The Austrian Federal Ministry of Justice has published the Tax Haven Notification Regulation 2026 (StO-KVO 2026) in the
Read MoreAustria, Switzerland sign amending protocol to 1974 tax treaty
The Swiss State Secretariat for International Finance announced that Austria and Switzerland signed an amending
Read MoreAustria gazettes Budget Accompanying Act 27–28 with corporate tax, parcel tax, pension changes
Austria published the Budget Accompanying Act 2027–2028 in the Official Gazette on 29 July 2026, introducing a broad
Read MoreAustria: Bundesrat approves protocol to tax treaty with Uzbekistan
Austria's Federal Council (Bundesrat) approved the protocol to the 2000 income and capital tax treaty with Uzbekistan
Read MoreAustria: Bundesrat approves 2027–2028 budget
Austria’s Federal Council (Bundesrat) approved the Budget for 2027 and 2028, including a range of tax measures, on 16
Read MoreAndorra approves ratification of income and capital tax treaty with Austria
The Andorran General Council (parliament) approved the ratification of the income and capital tax treaty with Austria
Read More