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Law Offices Dr. F. Schwank
2 days ago1 min read
BUSINESS DONATIONS DEDUCTIBLE
A very popular question arises: Are business donations deductible? Donations from business assets are deductible as business expenses...
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Christian Ribera Caellas
Feb 42 min read
INTERNATIONAL TAX TREATY ON INCOME TAX BETWEEN AUSTRIA AND SERBIA
The double taxation agreement (DTA) between Austria and Serbia has been applicable since 2011. The DTA applies to natural and legal...
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Christian Ribera Caellas
Jan 281 min read
CARBON BORDER ADJUSTMENT MECHANISM (CBAM)
As part of the Carbon Border Adjustment Mechanism (CBAM for short), from 2026 there will be a pricing of greenhouse gas emissions (GHG...
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Law Offices Dr. F. Schwank
Jan 232 min read
CARE LEGACIES - (Supreme Court | 2 Ob 132/24m | 10.09.2024 )
Reference for a preliminary ruling on Art 4 of the “EU Succession Regulation” The claimant is the domestic partner of the deceased, who...
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Christian Ribera Caellas
Jan 211 min read
JOINT INITIATIVE FOR THE IMPLEMENTION OF THE OECD CRYPTO-ASSET REPORTING FRAMEWORK (CARF)
To ensure global tax transparency concerning the rapid growth of the crypto-assets market, new international standards for the automatic...
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Christian Ribera Caellas
Jan 141 min read
GLOBAL MINIMUM TAX AND DIGITALIZATION
The comprehensive digitalization and globalization of the economy pose a major challenge in the taxation of multinational companies,...
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Law Offices Dr. F. Schwank
Dec 18, 20241 min read
HOME OFFICE FOR THE SELF-EMPLOYED - SAVE TAXES WITH A WORKPLACE FLAT RATE
Did you know that since 2022, self-employed persons can claim a flat rate of up to EUR 1,200 per year as business expenses for...
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Law Offices Dr. F. Schwank
Nov 28, 20241 min read
LETTERBOX COMPANY - LOSS OF TAX BENEFITS
Do you run a real company or do you have a letterbox company? The European Union long expected directive for tax purposes on preventing...
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Law Offices Dr. F. Schwank
Nov 21, 20241 min read
HANDWRITTEN LAST WILL AND TESTAMENT
In response to our client's question “whether a handwritten last will and testament should be legible”, Dr. Friedrich Schwank and Mag....
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