On August 24th, 2022, the Austrian Ministry of Finance published the DTC Implementation Adjustment Ordinance (DBA-Durchführung-Anpassungsverordnung), which adapts the current legal situation on withholding tax relief for personnel leasing fees. In this article, Thomas Frenkenberger highlights the most important aspects of the new ordinance and illuminates the differences to the draft assessment already discussed by Daxkobler in SWI 2022, 374.
