Alle Artikel mit dem Schlagwort: Slowakei

Wegzugsbesteuerung und Einlage einer GmbH-Beteiligung in eine slowakische K.S.

HummerSWI 2018, 288

In its decision of October 18th, 2017, Ro 2016/13/0014, the Austrian Supreme Administrative Court ruled on the loss of Austria’s right to tax capital gains on account of the free-of-charge transfer of a participation in an Austrian limited liability company (GmbH) to a Slovak kommanditá společnost (K.S.). Martin Hummer takes a closer look at the decision and its consequences.