Services

International Tax

KLOKAR & PARTNER IS YOUR SPECIALISED CONSULTANT IN INTERNATIONAL TAX LAW.

Coming from multilingual regions, we have always been familiar with cross-border tax issues. The correct application of double tax treaties and other regulations in international taxation are often a challenge. The different tax systems are just not harmonised. As experts in international tax law, we guide you (an internationally active company or internationally active individual) safely through the fiscal jungle.

International taxation

We are specialised in analysing and advising on international taxation in cross-border cases. We keep an eye on the double taxation agreements (DTAs) concluded worldwide, the recommendations of the OECD and the requirements of EU law for you. Our previous work has given us a comprehensive understanding of international tax rules, which we are happy to apply to your individual problems.

Avoiding double taxation

We advise you on how to avoid double taxation resulting from the incorrect exercise of taxing powers by Austria or other countries such as Germany, Switzerland, Slovenia, Belgium or the Netherlands in relation to Austria. Correct taxation is preferably achieved through the precise application of relevant double tax treaties or by way of a complaint procedure, mutual agreement or arbitration procedure (of the respective double tax treaty, EU Arbitration Convention or EU Taxation Dispute Settlement Act).

Permanent establishments

Issues relating to the taxation (or avoidance) of permanent establishments are omnipresent in cross-border business transactions. The delimitation of permanent establishment profits can also lead to challenging problems. We highlight the legal framework for permanent establishments and are happy to support you with the tax implementation.

Refund of withholding tax

We advise you on the fulfilment of withholding tax obligations for payments to foreign contractual partners (inbound) as well as the tax-optimised utilisation or avoidance of foreign withholding taxes (outbound). The reimbursement of wrongly withheld withholding taxes (relief through reimbursement) requires active action on the part of the taxpayer. We are happy to support you in this.

Withholding tax (tax on non-residents)

To simplify tax collection, under some conditions withholding tax is withheld from non-residents. We advise you on the efficient handling of withholding tax cases (e.g. consultancy services, supervisory board members, engagement of artists with limited tax liability, athletes, photo models, photographers, music groups, bloggers, etc.). We can also assist you with documentation requirements and structuring options.

Inbound and outbound migration ("exit taxation")

We advise you on the tax implications of moving to or from Austria, as well as on other residency and relocations issues. Moving to Austria is usually a matter of complying with certain tax obligations and avoiding negative tax consequences. When moving out of Austria it is important to bear in mind any tax obligations arising from unrealised gains on certain assets (so-called exit taxation).

Relocation benefits

Under certain conditions, scientists, researchers, artists and athletes are entitled to relocation benefits in the form of the elimination of additional tax burdens or a relocation allowance when moving to Austria. We are happy to assist you with your application.

Obtaining of binding information

We obtain binding information from the tax authorities to provide you with legal certainty. In addition to general information from the tax authorities, we can also apply for information from the Federal Ministry of Finance in the area of international tax law (Express Answer Service; EAS) as well as binding information in certain areas of tax law such as reorganisations, corporate groups or international tax law.

Preparation of tax law opinions

As tax experts with a scientific background, we love the challenge that tax law offer us. We are happy to apply our relevant specialised tax knowledge to your specific questions in a structured and legally well-founded way. We are also happy to prepare pleadings or second opinions in a comprehensive manner, focussing on the essentials.

Dr Martin Klokar, MSc (WU), Dr Inès Klokar, LL.M., LL.M. and Mag Hermann Klokar have already written comprehensive articles about these topics

FREQUENT QUESTIONS
ABOUT THIS TOPIC

Have you moved to Austria and did you receive a letter from the tax authorities?

As in many countries around the world, becoming a resident of Austria results in unlimited tax liability, resulting in quite a few obligations. We are happy to support you in dealing with these matters.

Do you have Austrian income (e.g. income from capital assets, rental income, foreign pensions, etc.) and want to optimise it for tax purposes?

In the case of foreign income, several countries often claim the right of taxation. In these cases, double taxation must be avoided. We are happy to support you in dealing with these matters.

Do you work with your company in Austria and are you afraid to make mistakes that have tax repercussions?

Even if you are not an Austrian company, your activities in Austria can still trigger tax obligations (e.g. in the context of VAT). In these cases, tax representation is useful to meet these obligations. We are happy to support you in such matters.

Services

International Tax

KLOKAR & PARTNER IS YOUR SPECIALISED CONSULTANT IN INTERNATIONAL TAX LAW.