Pls beware of the due Dates for 2012 Input VAT refund ( June 30, 2013 for extra EU companies, September 30, 2013 for EU companies ) and publication of financial statements as of Dec. 31, 2012 (Sept. 30, 2013)
The period for the reimbursement of 2012 input VAT for non EU businesses in Austria but also for Austrian businesses in extra EU countries Ends in June 2013.
The Ministry of Finance has published its view on certain matters such as subscription to online magazines, storage of goods, vehicle rents, etc., major changes for real property lessors, input VAT deduction and abuse, etc.
The Ministry of Finance has recently announced new rules for commuters benefitting employees and employers ("Jobticket") and bringing along drawbacks for employees with company cars.
As expected the Highest Court has ruled unconstitutional the current assessement of the property transfer tax: presently the tax is calculated on the 3fold "rateable value" of the property. A transition period applies.
From 2013 on the financial authorities want to move further on their way to the paperless society by sending administrative decisons, account information, etc via FinanzOnline only if not dissented...
If the parent company declares to cover the losses of its subsidiary in time by observing certain prerequisites no capital transfer tax might be incurred.
On Jan. 29 2013 a tax treaty with Liechtenstein was signed. The treaty the pattern of which is similar to the one made with Swizzerland is intended to enter into force on Jan. 1, 2014.