1.0WTS Klient Hungary | tax | accounting | payroll | advisory | HR services | digital solutions | state aidhttps://wplabs.hu/demos/wtsLausek Estherhttps://wplabs.hu/demos/wts/author/esther-lausek/rich600338<blockquote class="wp-embedded-content" data-secret="iNdONGahaw"><a href="https://wplabs.hu/demos/wts/2021/07/06/leasing-personnel-to-austria-3/">Judgement of the Austrian Administrative Supreme Court on leasing personnel</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://wplabs.hu/demos/wts/2021/07/06/leasing-personnel-to-austria-3/embed/#?secret=iNdONGahaw" width="600" height="338" title="“Judgement of the Austrian Administrative Supreme Court on leasing personnel” — WTS Klient Hungary | tax | accounting | payroll | advisory | HR services | digital solutions | state aid" data-secret="iNdONGahaw" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script> /*! This file is auto-generated */ !function(d,l){"use strict";l.querySelector&&d.addEventListener&&"undefined"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!/[^a-zA-Z0-9]/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret="'+t.secret+'"]'),o=l.querySelectorAll('blockquote[data-secret="'+t.secret+'"]'),c=new RegExp("^https?:$","i"),i=0;i<o.length;i++)o[i].style.display="none";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute("style"),"height"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):"link"===t.message&&(r=new URL(s.getAttribute("src")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener("message",d.wp.receiveEmbedMessage,!1),l.addEventListener("DOMContentLoaded",function(){for(var e,t,s=l.querySelectorAll("iframe.wp-embedded-content"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute("data-secret"))||(t=Math.random().toString(36).substring(2,12),e.src+="#?secret="+t,e.setAttribute("data-secret",t)),e.contentWindow.postMessage({message:"ready",secret:t},"*")},!1)))}(window,document); //# sourceURL=https://wplabs.hu/demos/wts/wp-includes/js/wp-embed.min.js </script> https://wplabs.hu/demos/wts/wp-content/uploads/2021/07/Austria3_720x580-11.jpg720580Leasing personnel to Austria by foreign companies is subject to a withholding tax (WHT) of 20% in Austria. The payer must deduct this WHT at source and transfer it to the competent tax authority. An exemption of this WHT is only possible if the foreign company can provide an exemption certificate (Befreiungsbescheid) issued by the […]