Austria: Notifications for certain outbound payments due February 28; other recent direct and indirect tax developments

A summary of recent direct and indirect tax developments.

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February 19, 2025

Notifications under Art 109a and Art 109b Austrian Income Tax Act regarding certain outbound payments by corporations in 2024, as well as certain payments to individuals or partnerships (associations) without legal capacity, must be electronically submitted to the tax office by February 28, 2025.

Read a February 2025 report prepared by the KPMG member firm in Austria that includes a summary of other recent direct and indirect tax developments 

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