The Institute for Tax Law is home to two major pieces of fundamental literature on Austrian tax law:

Einkommensteuergesetz – Kommentar

The leading Commentary on Austrian income taxation is predominantly edited and written by current and former members of the Institute. This work is substantial for the legal practice due to its ability to provide comprehensive insights, interpretations, and analyses of the Austrian income tax code and its associated regulations. The Commentary not only facilitates legal research by offering contextual information, historical backgrounds, and comparative perspectives, it also provides an overview of the associated case law and scholarly perspective. The commentators often clarify ambiguous wordings of provisions and address gaps in the legislation. Therefore, this substantive legal work serves as an invaluable resource that enhances both legal practice and scholarship as it supports informed decision-making and fosters the legal discourse within legal scholarship. In 2023, substantive parts of the Commentary have been rewritten to keep up with the amendments of the Austrian income tax code. Only if the Commentary is up-to-date it serves both practitioner and scholars as a solid foundation of their word.

Grundriss des österreichischen Steuerrechts – Band I

The book Grundriss des österreichischen Steuerrechts (Band I) was founded by Walter Doralt and Hans-Georg Ruppe and has been continued by Sabine Kirchmayr and Gunter Mayr. The book goes far beyond an overview of the landscape of Austrian taxes. It provides insides into the systemics and characteristics underlying the Austrian tax system and thus is a substantial source of information for both practitioners and students. The book’s explanatory approach aids in bridging the gap between theoretical knowledge and the practical application of the tax code. During the report period, substantive parts of the book have been rewritten and the release of the book’s 13th edition is expected in 2024.

Research Focus

Institutsreport