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BMF-Erlaß zur internationalen Personalentsendung
MINISTERIAL INSTRUCTION ON THE INTERNATIONAL ASSIGNMENT OF PERSONNEL
On February 16, 1998 the Ministry of Finance issued an instruction clarifying the tax treatment of international assignment of personnel within multinational enterprises. According to the instruction only domestic law, which is based on the principle of "freedom of contract" („Gestaltungsfreiheit"), can decide who has to be treated as employer for tax purposes in the case of intercompany manpower-leasing contracts and other assignments. It is set out in the instruction that solutions under treaty law may differ from those developed under domestic law, as is the case with crossborder assignment of registered company managers in the Austro-German relationship. But in such cases the employer-determination under treaty law does in no way affect the employer-determination carried out under Austrian domestic law.
I. Die Ziele des Erlasses
Das BM für Finanzen hat am im Erlaßweg zu Fragen der internationalen Personalentsendung Stellung genommen. Dabei geht es im wesentlichen um folgende Problembereiche:
1. Kann es zu einer steuerlichen Nichtanerkennung eines konzerninternen Arbeitskräftegestellungsvertrages kommen, ohne daß hiefür eine ausreichende Rechtfertigung aus der Sich...