Tax Amendment Act (AbgÄG) 2020 with EU mandatory reporting act (EU-MPfG)

Topic area:
Status: 31.07.2020 |
Archived
Key words:
Tax, Main version, Amendment
Initiative
Official name
91. Bundesgesetz, mit dem das Digitalsteuergesetz 2020 und das EU-Meldepflichtgesetz erlassen werden sowie das Einkommensteuergesetz 1988, das Umsatzsteuergesetz 1994, das Finanzstrafgesetz, die Bundesabgabenordnung, das Werbeabgabegesetz 2000, das Gemeinsamer Meldestandard-Gesetz, das Finanzausgleichsgesetz 2017 und das EU-Amtshilfegesetz geändert werden (Abgabenänderungsgesetz 2020 – AbgÄG 2020)
Type
Act/Law
Level 1
Initiator
Austrian government
Submitted
Doc. code
BGBl. I Nr. 91/2019
Summary
Status
Status

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Current version
Final version
22.10.2019
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Amendment of mandatory automatic exchange of information in the field of taxation (binding, Amendment, EU)
Banking package (KontRegG, Capital Flight Reporting Act, GMSG) (binding, Main version, Amendment, AT)
Tax Amendment Act 2022 (AbgÄG 2022) (binding, Main version, Amendment, AT)
Level 2
–
Level 3 / Other
Information letter on the application of the EU mandatory reporting law (EU-MPfG) (binding, AT)

Source: Austrian government, BGBl. I Nr. 91/2019, 2019