(a) a worldwide turnover of at least € 750 million and.that provide online advertising services, or contribute to the provision of online advertising services, for remuneration and that,.This also applies if the online advertiser is not the owner of the digital interface. The tax debtor is the online advertiser entitled to a remuneration for performing an online advertising service. The following are not considered as online advertising services:Īdvertising services which are subject to advertising tax under the Advertising Tax Act 2000, Federal Law Gazette I No. The following are considered online advertising services:Īdvertisements placed on a digital interface, in particular in the form of banner advertising, search engine advertising and comparable advertising services. The location of the provision of an online advertising service may be determined on the basis of the IP address or by using other technologies for geolocation. An online advertising service is deemed to have been provided domestically if it is received on a user’s device having a domestic IP address and is addressed (also) to domestic users in terms of its content and design. Online advertising services are subject to the digital tax if and insofar as they are provided by online advertisers in Austria for remuneration as of 01 January 2020. The digital tax is regulated in the Austrian Digital Tax Act 2020, Federal Law Gazette I № 91/2019 (DiStG 2020), and in an ordinance of the Federal Minister of Finance, the DiStG 2020-UmsetzungsV, Federal Law Gazette II № 378/2019. As it is being done in various other EU Member States, Austria likewise taxes online advertising, thus contributing to increasing tax justice.Īustria has therefore decided on an interim solution and levies a digital tax on online advertising services as of 01 January 2020. Since 2000, Austria has been levying an advertising tax, but only on “classic” advertising services ( e.g. The OECD and the EU are working hard on solutions, but none are available yet. Distortions of competition are widespread. It is based on physical presence, whereas companies with novel digital business models often achieve high added value on a market on which they have no business premises or headquarters. The international tax system still prevailing at the moment does not take sufficient account of current developments, especially in the field of digital economy. Deductibility of donations from 1 January 2017- simply automatic
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