Austria Gazettes Federal Finance Act 2023 With Provisions Due to … – Bloomberg Tax

The Austrian Official Gazette Dec. 6 published Law No. 183, on the Federal Finance Act 2023, containing provisions due to the ongoing Russia-Ukraine conflict and the coronavirus pandemic. The law includes measures: 1) structuring DTAs according to the latest international standards; 2) focusing on international cases in tax audits to fight national and cross-border VAT frauds; 3) combating tax fraud and tax offenses through inter-departmental and international cooperation, the Tax and Customs Administration, and legislation introduced by the Ministry of Finance; 4) revising individual income tax laws to keep pace with inflation by addressing bracket creep; 5) reducing the starting …
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