Posts by Christoph Schmidl

Tax Residence: Fundamentals, International Regulations, and Recent Case Law

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Where am I considered tax resident? The question of tax residence is the central determinant for taxation. It governs both national and international taxing rights and determines in which country a person must pay tax on their worldwide income. Concept and Importance…

Pillar Two “Side-by-Side” Package: What Companies Need to Know Now

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International tax rules are changing. The new OECD “Side-by-Side” package simplifies Pillar Two and protects companies from double taxation. Learn how you can benefit from the new safe harbors and what requirements are now important. The “Side-by-Side” package of the OECD/G20 Inclusive…

EU AI Regulation in Tax Law: New Obligations for Tax Advisory Firms

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New EU requirements for the use of AI in tax advisory practices. Learn how to prepare your firm for upcoming obligations and integrate AI systems securely and in compliance with the law. Regulation (EU) 2024/1689 (“AI Act”) also applies to the use…

OECD Update: Risk of a Home Office Permanent Establishment?

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OECD Update: Risk of a Home Office Permanent Establishment? [Introduction] More and more people are working crossborder from home — including between Austria and France. But when does this create a taxable permanent establishment? As of 1 January 2026, the new rules…