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Austria Business, Taxation and Offshore Information

The Austrian government's decision to reduce the corporate tax rate from 34% to 25% from 2005 led to a 30% increase in successfully concluded investment projects.

In addition to the corporate tax cut, the reforms also contained a number of measures designed to reduce the tax burden on multinational firms using Austria as a base for regional headquarters.

Austria offers significant fiscal concessions to corporates through holding companies, foundations and some tax-privileged investment incentives. More »

 

Austria Knowledge Base

Austria: Country and Foreign Investment
A quick overview of Austria - its history, geography, and business advantages.
Austria Executive Summary »
Austria Geography »
Austria History, Population, Language and Culture »
Austria Government »
Austria Economy and Currency »
Austria Entry and Residence »
Austria Business Environment »
Austria Business Investment Incentives »

Austria: Types of Company
A look at various types of company in Austria, providing options to suit different business needs.
Austria Company Introduction »
Austria Private Limited Liability Company (GMBH) »
Austria Stock Corporation (AG) »
Austria Limited Partnership (KG) »
Austria Open (General) Partnership (OG) »
Austria Silent Partnership (STGES) »
Austria Civil Law Partnership (GESNBR) »
Austria Branches »

Austria: Domestic Corporate Taxation
A guide detailing the scope and rate of taxes affecting companies in Austria.
Austria Scope of Income Tax »
Austria Corporate Income Tax Rates »
Austria Calculation of Taxable Base »
Austria Filing Requirements and Payment of Tax »
Austria Withholding Tax »
Austria Capital Transfer Tax »
Austria Sales Tax and VAT »

Austria: Personal Taxation
An overview of applicable taxes for individuals in Austria.
Austria Residence and Liability for Taxation »
Austria Income Tax Rates »
Austria Social Security Tax »
Austria Property Tax »
Austria Inheritance and Gift Tax »

Austria: Double Tax Treaties
Treaties and international agreements that Austria has in place, to mitigate the effects of double taxation.
Austria Tax Treaty Introduction »
Austria Tax Treaty Agreements »
Austria Table of Treaty Rates »
Austria Other International Agreements »

Austria: Related Information
Other useful information pertinent to Austria.
Austria Table of Statutes »
Map of Austria »
Austria Tax Efficient Regimes and Sectors »
Austria Holding Companies »
Austria Private Foundations »
Austria Venture Capital Funds »
Austria Special Corporate Income Tax Regimes »
Austria Corporate Income Tax on Dividend Income Received »
Austria Capital Gains Tax on the Sale of Shares »
Austria Withholding Taxes on Incoming Dividends »
Austria Withholding Taxes on Outgoing Dividends »
Austrian V Danish Holding Companies »