- A third party conducting the sale of all shares in a company is considered a tax-exempt brokerage service
- The activity must go beyond merely naming potential buyers and aim directly at concluding a purchase contract
- This includes actions like active contact, participation in negotiations, success fees upon contract completion, or involvement throughout the sales process
- Reference to BFG decision dated 6 May 2025
Source: leitnerleitner.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Austria"
- Austrian Court Grants Input VAT Refund for Swiss Firm’s Property Valuation Services in 2018
- Austrian Finance Ministry Clarifies VAT Refund Rules: Original Invoices Required for Non-EU Companies
- Austrian Court Clarifies VAT Deduction Rules for Fraudulent Invoices in Construction Sector
- VAT in Austria – A comprehensive up to date guide
- Original Invoices Required for VAT Refund Applications for Non-EU Businesses
