Austria: Digital Service Tax Law 2020

On 1 January 2020, the Digital Service Tax Law was implemented. The service subject to the tax is online advertising. The tax rate is set at 5% of the amount received for online advertising. A threshold of EUR 750'000'000 for revenue and a threshol…

On 10 October 2019, the Austrian upper house,the Federal Council, adopted the Digital Service Tax Bill. The service subject to the tax is online advertising. The tax rate is set at 5% of the amount received for online advertising. A threshold of E…

On 19 September 2019, the Austrian lower chamber passed the Digital Service Tax Bill. to the upper house. The service subject to the tax is online advertising. The service subject to the tax is online advertising. The tax rate is set at 5% of the …

On 4 April 2019, the Digital Service Tax Bill aiming at establishing a digital service tax was introduced to the Austrian lower chamber. The service subject to the tax is online advertising. The tax rate is set at 5% of the amount received for onli…