Recent developments bring multiple changes for tax law.

The article discusses various amendments in Austrian corporate tax laws. The Austrian Administrative Court ruled that interest payable by an Austrian company on a loan taken out in order to finance the distribution of a dividend to its shareholders is deductible for corporate income tax purposes, contrary to the mandate of the Austrian Ministry of Finance. A legislation that amends the tax consequences for a company which is released from debt by its shareholder is discussed. A legislation that will amend the Reorganisation Tax Act is also cited.