Tax-News

The responsible committee of the Chamber of Public Accountants and Tax Advisors has launched a new statement on the preparation of financial statements.

New rules apply for the entry in the land register: After the Superior Administrative Court ("Verfassungsgerichtshof") had ruled that the Act on Court Filing Fees ("Gerichtsgebührengesetzes") cannot apply the tax base of the Real Estate Transfer to calculate the filig fees for entry in the land register beyond the end of 2012 anymore the new law requires the fair market value to be applied for means of calculating the filig fees for entry in the land register. This inlcudes gifts and inheritances from Jan. 1st, 2013 on. Several exceptions apply.

Please find the major social security data 2013 attached.

New regulations will apply for employees with company hopusing and company loans (benefit in kind).