Austria: the tax returns

Alessandro PasutThe Austrian Ministry of Finance has admitted that in certain cases, such as the short-term posting of workers in Austria, it is difficult to manage the bureaucratic burden since it is necessary to give out fiscal codes and receive the tax returns whenever the 2,000 euro limit is exceeded.
If therefore it is with almost absolute certainty recognizable that the filing of a tax return with reference to the consequences of the tax avoidance agreement has no significant relevance for tax purposes, the Ministry of Finance will not demand the filing of the tax return. According to the Ministry, this certainty is reached when the following three conditions are met:
the obligation of tax exemption in Austria is without any doubt established in the double tax avoidance agreement; this consequence is applied in a corresponding way in both countries party to the agreement and, if necessary, this can be proved by a document showing the taxation in the foreign country.

 

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