English Business News 03/ 2023

We would also like to update our English speaking clients on a quarterly basis about the most recent developements in tax matters and any related topics.
 Mazars CEE Tax Guide 2023

Mazars CEE Tax Guide 2023

Mazars Hungary has published its eleventh regional tax guide, which includes snapshots and comparative charts of the tax systems of 25 CEE countries for 2023.

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New regulations for reorganizations

In a globalized world, reorganizations also take place across borders. Therefore, the EU has issued the Mobility Directive, which is implemented by Austria through the EU Reorganization Act.

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New regulations for reorganizations
Company register disclosure obligation

Company register disclosure obligation

The special deadlines regarding the disclosure obligation of annual financial statements are expiring. For annual financial statements with a reporting date of December 31, 2022, the regular Company Register disclosure requirement applies until September 30, 2023.

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The Virtual Shareholders' Meetings Act has come into force

In times of digitalization, virtual collaboration is becoming increasingly important. This also applies to shareholder meetings of companies and associations at which important decisions are made. Since the COVID 19 pandemic, there have been temporary regulations to facilitate the virtual holding of meetings that were previously only permitted in physical form. These have now been permanently enshrined in law with the entry into force of the Virtual Shareholders' Meetings Act (VirtGesG) on July 14, 2023.

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The Virtual Shareholders' Meetings Act has come into force
Automatic exchange of bank information

Automatic exchange of bank information

Recently, the list of participating countries that report financial data to Austria was republished by the Ministry of Finance.

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C-Suite Barometer 2023: Focus on ESG

Sustainability has long moved up the agenda of corporate executives when it comes to planned investments. Our C-Suite ESG Insights Reports examine current sustainability trends, priorities and challenges for companies.

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C-Suite Barometer 2023: Focus on ESG