Die Beseitigung der steuerlichen Mehrbelastungen durch die Zuzugsbegünstigung = Elimination of tax burdens by the favourable treatment of a relocation to Austria
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The work Die Beseitigung der steuerlichen Mehrbelastungen durch die Zuzugsbegünstigung = Elimination of tax burdens by the favourable treatment of a relocation to Austria represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Die Beseitigung der steuerlichen Mehrbelastungen durch die Zuzugsbegünstigung = Elimination of tax burdens by the favourable treatment of a relocation to Austria
Resource Information
The work Die Beseitigung der steuerlichen Mehrbelastungen durch die Zuzugsbegünstigung = Elimination of tax burdens by the favourable treatment of a relocation to Austria represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Die Beseitigung der steuerlichen Mehrbelastungen durch die Zuzugsbegünstigung = Elimination of tax burdens by the favourable treatment of a relocation to Austria
- 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
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
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Context of Die Beseitigung der steuerlichen Mehrbelastungen durch die Zuzugsbegünstigung = Elimination of tax burdens by the favourable treatment of a relocation to AustriaWork of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/_taGV98rkvo/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/_taGV98rkvo/">Die Beseitigung der steuerlichen Mehrbelastungen durch die Zuzugsbegünstigung = Elimination of tax burdens by the favourable treatment of a relocation to Austria</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>