11.09.2023

Aufgepasst: Erinnerung zum innerstaatlichen Progressionsvorbehalt

Mit immer näher rückendem Ende des Steuerjahres 2023 beginnt die oft als mühsam erachtete Aufgabe, die steuerlichen Dokumente für den österreichischen Fiskus bereit zu halten. In diesem Zusammenhang möchten wir das VwGH Erkenntnis vom 7.9.2022, Ra 2021/13/0067-5 in Erinnerung rufen, in welchem der VwGH entgegen bisheriger Verwaltungspraxis einen nationalen Progressionsvorbehalt im Fall eines im Ausland […]

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