Austria: Input VAT deduction of import VAT for leased machinery (Federal Finance Court decision); other recent direct and indirect tax developments

A summary of recent direct and indirect tax developments

Share
December 12, 2024

The Federal Finance Court held that if the lessor has the power of disposal over leased machinery upon importation, the lessee cannot claim input value added tax (VAT) deduction for the import VAT.

Read a December 2024 report prepared by the KPMG member firm in Austria that includes a summary of other recent direct and indirect tax developments 

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP's Privacy Statement.

An error occurred. Please contact customer support.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline