WLN tag: #laywer
13Feb2025
Austria: Property purchase contract: Real estate transfer tax on inventory sold at the same time?
When drafting purchase contracts, a contract draftsman must always deal with the desire of the contracting parties to draft contracts that are as tax-optimized as possible. In this context, it should be mentioned that in Austria, inventory is generally not covered by real estate transfer tax. Inventory refers to movable objects that are located in […]
09Jan2025
Austria: Telework Act from 1.1.2025
In 2021, the so-called home office package of measures created the legal framework for the provision of work services in the home office. Practice shows that working from home is now widespread in Austrian companies. As part of the evaluation of the 2021 package of measures to work from home, the need to extend it […]