The Resource Die Beseitigung der steuerlichen Mehrbelastungen durch die Zuzugsbegünstigung = Elimination of tax burdens by the favourable treatment of a relocation to Austria

Die Beseitigung der steuerlichen Mehrbelastungen durch die Zuzugsbegünstigung = Elimination of tax burdens by the favourable treatment of a relocation to Austria

Label
Die Beseitigung der steuerlichen Mehrbelastungen durch die Zuzugsbegünstigung = Elimination of tax burdens by the favourable treatment of a relocation to Austria
Title
Die Beseitigung der steuerlichen Mehrbelastungen durch die Zuzugsbegünstigung = Elimination of tax burdens by the favourable treatment of a relocation to Austria
Creator
Subject
Language
eng
Summary
The elimination of a tax burden related to the relocation of scientists, artists and sportsmen to Austria (sec 103 para 1 of the Austrian Income Tax Act; ITA) has recently faced major changes. While the legal basis of the provision has remained unchanged, the Tax Reform Act 2015/2016 (Steuerreformgesetz 2015/2016) broadened the power of the Minister of Finance to issue ordinances (sec 103 para 3 ITA). The Ordinance on the Favourable Treatment of Relocation to Austria 2016 (Zuzugsbegünstigungsverordnung 2016; ZBV 2016) provides for a flat tax rate on foreign income that is calculated upon the foreign taxes paid in proportion to the foreign income received in the three years preceding the relocation to Austria. However, the details of the tax rate's calculation are unclear. In this article, the authors attempt to identify and clarify these details
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 28 (2018), no. 11 ; p. 551-559
http://library.link/vocab/creatorName
  • Kampitsch, A
  • Kanduth-Kristen, S
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • repatriation
  • tax burden
  • entertainer
  • sportsmen
  • flat-rate taxation
  • foreign source income
Label
Die Beseitigung der steuerlichen Mehrbelastungen durch die Zuzugsbegünstigung = Elimination of tax burdens by the favourable treatment of a relocation to Austria
Instantiates
Publication
Label
Die Beseitigung der steuerlichen Mehrbelastungen durch die Zuzugsbegünstigung = Elimination of tax burdens by the favourable treatment of a relocation to Austria
Publication

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