Business donations in accordance with the Charity Reform Act 2023 - Supparitsch, Manuel
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Corporate donations in Austria - A look at the 2023 Charitable Donations Reform ActThis paper takes an in-depth look at the tax changes that will come into force in Austria with the 2023 Charity Reform Act and shows how charitable organizations will benefit and how companies will be motivated to donate through simpler procedures and better deductibility. A key element of the change is the expansion of the beneficiary purposes. In future, significantly more organizations will benefit from tax advantages. In addition, the law will bring noticeable simplifications in the application and…mehr

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Produktbeschreibung
Corporate donations in Austria - A look at the 2023 Charitable Donations Reform ActThis paper takes an in-depth look at the tax changes that will come into force in Austria with the 2023 Charity Reform Act and shows how charitable organizations will benefit and how companies will be motivated to donate through simpler procedures and better deductibility. A key element of the change is the expansion of the beneficiary purposes. In future, significantly more organizations will benefit from tax advantages. In addition, the law will bring noticeable simplifications in the application and administration process - especially for smaller associations. New digital procedures via Finanz-Online significantly reduce the bureaucratic burden. The reform is supplemented by new forms that enable simpler processing.A compact, practical overview of a reform that could permanently change the donation landscape in Austria.
Autorenporträt
Manuel Supparitsch is studying commercial law and business administration at the Vienna University of Economics and Business and is also gaining practical experience in a renowned law firm. With an interest in tax and commercial law issues, he combines academic curiosity with legal practice - a combination that is also reflected in his work.