Grenzüberschreitende Steuerberatung

Establishment in Austria

We work out the optimal organizational structure, take the appropriate measures to set up the permanent establishment and clarify all VAT issues.

Operating site Austria

Our offer:

  • Handling the establishment of an Austrian permanent establishment in cooperation with existing tax advisors
  • Support with the registration of branch offices
  • Procurement of experts to draw up the necessary contracts
  • Carrying out the tax registration
  • Advice on the allocation of sales to existing permanent establishments in Austria and Germany
  • Development of an automated, digital accounting system with DATEV software
  • Advice regarding employees in the Austrian branch

Cross-border tax advice

Law firm StB. Markus Geisler, MBA MSc

Further topics

Austrian branches 1

Employee assessment 2023

The 2023 employee tax assessment is just around the corner and it’s time to get to grips with this important process. Every year, you have the opportunity to reclaim overpaid taxes by submitting an employee tax assessment to the tax office. For many employees, this is an important opportunity to optimize their financial situation and gain an overview of their tax situation.

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Austrian branches 2

Differential taxation Austria

Differential taxation in Austria is an important tax instrument that is particularly important for resellers of second-hand goods such as cars, antiques, works of art and similar items. This procedure allows retailers to pay VAT only on the difference between the purchase price and the sales price, instead of on the entire sales price. This avoids a double tax burden, which is particularly advantageous when trading in used goods purchased by private individuals.

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Austrian branches 3

Integrated Reporting Framework

Integrated Reporting (IR) marks a paradigm shift in corporate reporting. Developed by the International Integrated Reporting Council (IIRC), the aim of IR is to provide a holistic view of a company’s value creation. This modern framework goes beyond traditional financial reporting and integrates financial, social, economic and environmental aspects into a single, coherent report.

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Austrian branches 4

Clearing accounts of GmbH shareholders

Clearing accounts of GmbH shareholders play a central role in the financial structure and internal accounting of limited liability companies. They serve as an instrument for processing and documenting financial transactions between the shareholders and their GmbH. Both contributions by shareholders to the GmbH and withdrawals from the GmbH to the shareholders are recorded in these accounts. These entries cover a wide range of transactions, from the settlement of business invoices by the shareholder via the GmbH to private expenses incurred by the GmbH on behalf of the shareholder.

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Austrian branches 6

Tax allowance for volunteers

Overview of the volunteer allowance: From January 1, 2024, people who provide voluntary services can benefit from a tax-free basic amount. This allowance, known as

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