Verordnungsentwurf zur Neuregelung der Abzugsteuerentlastung bei Arbeitskräftegestellung. Draft Regulation on the Revision of Withholding Taxation in the Case of Personnel Leasing Fees (Daxkobler, SWI 8/2022, S. 374)

Following the decision of the Austrian Supreme Administrative Court of April 23rd, 2021, Ra 2020/13/0089, a new regulation on the revision of withholding taxation in the case of personnel leasing fees was drafted. In the following, the current rules as well as the rules as planned in the draft are described, the latter being considered critically.