Public and private educational institutions, such as universities, technical universities and teacher training colleges and research institutions are constantly confronted with a multitude of tax issues. They are increasingly in a state of tension between the best possible fulfilment of their tasks and compliance with ever more complex tax regulations.
The dynamic evolution of the taxation of educational institutions and research institutions in recent years, be it due to requirements of EU law or changed case law and practice of financial management, is constantly leading to new challenges in the area of tax compliance. In addition, public educational institutions and (university-affiliated) research companies must comply with the requirements of the EU State Aid Law (keyword: separate accounting).
Especially in the field of research, there have been significant changes recently. The subject areas sovereign research institution of universities, research funding, research award , exploitation of research results and technology transfer, tax benefits for foreign scientists and researchers (e. g. immigration allowance) raise manifold and complex issues.
Rabel & Partner is your competent partner for any questions you may have concerning the topic area “Education & Research”. Benefit from our many years of experience and our know-how in advising public and private educational institutions and university-affiliated research companies. We offer you optimal and tailor-made advice and target-oriented solutions for your problems.
Karl-Franzens-Universität Graz, Kammer der Steuerberater und Wirtschaftsprüfer
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