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Outlook: Planned amendment to the cross-border commuter regulation between Germany and Austria
BLOG.GMS Outlook: Planned amendment to the cross-border commuter regulation between Germany and Austria
The draft of an amendment protocol to the double taxation agreement between Germany and Austria is currently under review (in particular regarding Art 15 para 6 DTA). The amendments are expected to be in force as of 2024.
Mag. Maria Nagler-Vu
Mag. Maria Nagler-Vu
| 2 min read | 06 Jul 2023
ISSB issues its first sustainability standards
Sustainability ISSB issues its first sustainability standards
The International Sustainability Standards Board (ISSB) has now issued its first two international sustainability standards (the Standards) that become effective for periods beginning on or after 1 January 2024. Together they mark the start of a new era of requiring reporting entities to make sustainability related disclosures.
3 min read | 06 Jul 2023
Living the purple spirit: 1st Grant Thornton European Football Cup 2023
Member firm event Living the purple spirit: 1st Grant Thornton European Football Cup 2023
The 1st GT.European Football Cup 2023 will be remembered by us and all participants for a long time: In addition to the sporting performance, the focus was on team spirit and networking.
2 min read | 07 Jun 2023
Our latest insights
BLOG.GMS Outlook: Planned amendment to the cross-border commuter regulation between Germany and Austria
The draft of an amendment protocol to the double taxation agreement between Germany and Austria is currently under review (in particular regarding Art 15 para 6 DTA). The amendments are expected to be in force as of 2024.
Mag. Maria Nagler-Vu
Mag. Maria Nagler-Vu
| 2 min read | 06 Jul 2023
Sustainability ISSB issues its first sustainability standards
The International Sustainability Standards Board (ISSB) has now issued its first two international sustainability standards (the Standards) that become effective for periods beginning on or after 1 January 2024. Together they mark the start of a new era of requiring reporting entities to make sustainability related disclosures.
3 min read | 06 Jul 2023
Member firm event Living the purple spirit: 1st Grant Thornton European Football Cup 2023
The 1st GT.European Football Cup 2023 will be remembered by us and all participants for a long time: In addition to the sporting performance, the focus was on team spirit and networking.
2 min read | 07 Jun 2023
IFRS Example Financial Statements 2023
The preparation of financial statements in accordance with International Financial Reporting Standards (IFRS) is challenging.
1 min read | 05 May 2023
SUSTAINABILITY What are sustainability scope 1, 2 and 3 emissions?
Green House Gas (GHG) emissions are classified into categories being Scope 1, Scope 2 or Scope 3 emissions. And this is a way of grouping emissions between those created by the company and those created by its wider value chain.
1 min read | 30 Mar 2023
BLOG.GMS Cross-border telework: New framework agreements on social security with Austria and the Czech Republic as well as Austria and Germany
Covid special regulations for cross-border telework in the EU area have ensured that the social security affiliation of a country does not change in the case of cross-border telework. These regulations are valid until 30 June 2023.
Mag. Julia Saric-Bischof
Judith Schützinger
| 1 min read | 08 Mar 2023
We were awarded! M&A Award
Corporate INTL's annual awards recognise the world's leading advisors and financiers in a number of countries and continents around the world.
13 Feb 2023
BLOG.PAYROLL Payroll: Update February
In this article we inform you about the current measures and developments concerning the deductions/limits of additional earnings as of 01.01.2023, the new regulations regarding the commuter allowance and reduced public transport ticket as of 01.01.2023, and new additional triggers of mandatory personal income tax returns.
Judith Schützinger
Judith Schützinger
| 3 min read | 08 Feb 2023
Blog.Tax Tax Compliance Calender 2023
With our Tax Compliance Calendar 2023, you can see the monthly filing deadlines for Tax and Payroll at a glance. Simply download the PDF & stay on top of things all year round.
Less than a minute | 10 Jan 2023
Blog.Payroll Electric vehicles: purchase of a charging device and charging of the vehicles
Electric vehicles are becoming increasingly popular. In connection with the acquisition of a charging device and with regard to the charging of the vehicle, there are tax and contribution law aspects to consider from a company perspective.
Judith Schützinger
Judith Schützinger
| 2 min read | 10 Jan 2023
Blog.Tax Tax Compliance Calender 2023
With our Tax Compliance Calendar 2023, you can see the monthly filing deadlines for Tax and Payroll at a glance. Simply download the PDF & stay on top of things all year round.
Less than a minute | 10 Jan 2023
Blog.Payroll Electric vehicles: purchase of a charging device and charging of the vehicles
Electric vehicles are becoming increasingly popular. In connection with the acquisition of a charging device and with regard to the charging of the vehicle, there are tax and contribution law aspects to consider from a company perspective.
Judith Schützinger
Judith Schützinger
| 2 min read | 10 Jan 2023
IFRS Insights into IFRS 8
Our ‘Insights into IFRS 8’ series considers some key implementation issues and includes interpretational guidance in certain problematic areas. We also include several examples illustrating the Standard’s requirements.
02 Jan 2023
IFRS 8 Disclosures for interim financial statements
Understanding how an entity is performing from management’s point of view during an interim reporting period can be just as important as the annual disclosures that are required when following IFRS 8 ‘Operating Segments’ – which sets out the minimum disclosure requirements for annual reporting periods.
1 min read | 23 Dec 2022
IFRS 8 Disclosures for annual financial statements
Segmental information is a way of increasing transparency in financial statements prepared for investors and creditors, especially for areas of the business that are significant and drive the entity’s overall business strategy. IFRS 8 ‘Operating Segments’ requires this information that is provided to management to be disclosed in the annual financial statements, so that investors and other users of entities’ financial statements can review an entity’s operations from the same perspective.
1 min read | 23 Dec 2022
New research published ahead of COP27 86% of mid-market not reporting on new sustainability standards
Only 14% of mid-market businesses are currently reporting on the Scope 3 emissions that the International Sustainability Standards Board (ISSB) recently voted unanimously to require companies to disclose, according to new research from Grant Thornton International published ahead of COP27 in Egypt.
3 min read | 20 Dec 2022
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