Under the current legal situation, the Austrian group taxation regime doesn’t provide the possibility of a horizontal fiscal integration for affiliated companies – neither in case of a purely domestic situation nor in case of a cross-border situation. Section 9 of the Austrian Corporate Income Tax Act provides only a vertical fiscal integration by consolidating profits and losses at the group parent level. However, recently the CJEU has confirmed and further clarified its legal position concerning the necessity of consolidating profits and losses of affiliated domestic companies.
