insight - Corporate
Copyright remuneration reform
On 21 December 2022, the federal government reached an agreement on the draft programme law concerning, among others, a major reform of the favourable tax regulations on copyright remuneration during a discussion thereon in the Chamber of Representatives. The reform is scheduled to come into force on 1 January 2023 (with certain transitional measures). ... [Read more]
Tax shelter startup and fiscal exemption for loans to starting enterprises via crowdlending
To encourage investments in SME’s and startups, the programme act of 10 August 2015 introduced a tax break for investments made in starting enterprises, better known as the "startup tax shelter" ... [Read more]