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Tax-News | Business-News

Tax reform 2020/23: Revised income tax law

LBG Austria - Summary: The Austrian Federal Government plans to fundamentally reform and redraft the income tax law currently in force since 1988. Important topics in this are a possible new regulation of the taxable profit determination for partnerships (e.g. OG, KG, GmbH & Co KG) and their partners including the topic "special tax assets" as well as once again a start to the so-called "Einheitsbilanz – standard balance sheet", namely a regulatory merger of corporate law and tax regulations. The entry into force is scheduled for 2021. We recommend dealing early with this topic for the purpose of optimal choice of legal form and forward-looking tax planning.

Contact & Advice: This information naturally shows basic aspects of the topic - for completeness and correctness no guarantee can be given despite careful preparation. LBG will gladly advise you in your individual situation. Please contact one of our 31 Austria-wide locations (www.lbg.at) or welcome@lbg.at - we will gladly bring you together with one of our experts, who is very familiar with your request.