If project development, tax and corporate legal advice, as well as the mediation of shareholder interests, are provided within the framework of developer models in the legal form of an investor limited partnership (Anleger-KG), the exemption for the mediation of shareholdings according to Section 6, Paragraph 1, Clause 8, Subclause g of the Austrian VAT Act applies if the mediation service is a substantial part of the overall service.Federal Fiscal Court, March 30, 2023, RV/2100583/2015
Source: info.leitnerleitner.com
Latest Posts in "Austria"
- Mandatory E-Invoicing for Austrian Federal Government Suppliers: Rules, Platforms, and Submission Methods
- Austria to Cut VAT on Staple Foods, Hygiene Products, and Contraceptives in 2026
- Subsidy Entitlement for VAT-Exempt Entrepreneurs Operating Care Homes Under Austrian Law
- VAT Exemption for High-Value Residential Rentals from 2026; Input VAT Deduction Disallowed
- Austria Introduces 4.9% Reduced VAT Rate for Essential Foods from July 2026
