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Austria: Parliament Enacts Tax Reform

(Aug. 20, 2015) On July 23, 2015, Austria’s Parliament enacted a major reform of the country’s tax system that expands the progressive income tax scale for individuals to six brackets, ranging from an initial 25% rate to a ceiling rate of 55%. Other aspects of the reform include, inter alia, doubling the tax-exempt allowance for […]

Austria; Council of Europe; Organisation for Economic Cooperation and Development: Ratification of Tax Convention

(Sept. 10, 2014) On August 28, 2014, Austria deposited its instrument of ratification of the Convention on Mutual Administrative Assistance in Tax Matters. The Convention and its amending Protocol will enter into force for Austria in three months, on December 1. (Convention and Protocol on Mutual Administrative Assistance in Tax Matters – Austria Deposits Instruments […]

Austria: Administrative Courts Reformed

(Jan. 6, 2014) On January 1, 2014, a major reform of the Austrian system of administrative justice went into effect. It is based on the Administrative Justice Reform Act of 2012 (Verwaltungsgerichtsbarkeit-Novelle 2012, BUNDESGESETZBLATT I 2012/51), and on numerous implementation laws and regulations of the Federation and the Austrian states (Länder). It also involved a […]

Austria: Reform of Citizenship Law

(Aug. 13, 2013) On July 30, 2013, Austria amended its Citizenship Act (Bundesgesetz mit dem das Staatsbürgerschaftsgesetz geändert wird [Amending Act to the Citizenship Act] (July 30, 2013), BUNDESGESETZBLATT I 136/2013), RIS [Rechtsinformationssystem, The Legal Information System of the Republic of Austria]). The reform improves the rights of children born out of wedlock to acquire […]

Austria: Popular Vote Retains Military Conscription

(Feb. 5, 2013) On January 20, 2013, Austrians voted on whether to retain military conscription or establish a paid career army instead. With 59.7% of the voters upholding the current system and a voter participation of close to 52%, the voters strongly rejected the abolition of a conscripted army. (Bundesministerium für Inneres, Volksbefragung 2013 (last […]

Austria: Extradition and Family Unification Rights Balanced

(Oct. 28, 2010) On August 24, 2010, the Austrian Supreme Court (Oberster Gerichtshof (OGH)) ruled in favor of extraditing a fugitive to Macedonia by holding that his extradition did not violate European Union family unification standards (OGH, Aug. 24, 2010, 14 Os 87/10s, Rechtsdatenbank online subscription database, Macedonia had requested extradition so that the […]

Austria: Privacy Rights of Crime Victim Outweigh Freedom of the Press

(Jan. 20, 2010) In a recently published decision of September 29, 2009, the Austrian Supreme Court (Oberster Gerichtshof) held that a crime victim's right to privacy disallows the press to mention her name when reporting on her case, even if the victim had already been identified through earlier reporting in the press and even if […]

Austria: Treaties on Exchange of Tax Information

(Jan. 12, 2010) On December 18, 2009, the Federal Council (Bundesrat), the chamber representing the states in the Austrian legislature, approved the resolutions of the National Council (Nationalrat, representative chamber of the Austrian legislature) that ratified agreement-amending protocols or agreements relating to the exchange of information in tax matters (Bundesrat, 780th Session, Parliament of the […]

Austria: Restitution of Nazi-Looted Art

(Dec. 2, 2009) On November 23, 2009, Austria promulgated the Act Amending the Federal Act Concerning Restitution of Works of Art from Austrian Federal Museums and Collections (BUNDESGESETZBLATT I No. 117/2009, at This Act amends an Act of 1998, which provides for the restitution of Nazi-looted art (BUNDESGESETZBLATT I No. 181/1998, available at […]

Austria: Civil Partnerships Permitted for Same-Sex Couples

(Nov. 19, 2009) Following weeks of disagreement between Austrian political groups on the subject, on November 17, 2009, the government agreed to permit the registration of civil partnerships for homosexual couples. The new law will become effective on January 1, 2010, if approved by the parliament. As part of the compromise reached with opponents of […]