Austria: Domestic Corporate Taxation
Withholding tax of 25% is payable on domestic interest payments. The same rate applies to interest payments to non-treaty countries. No withholding tax is due on domestic royalty payments. Payments to recipients within the EU are exempt, and payments to non-treaty countries are subject to 20% withholding tax.
For domestic as well as non-treaty country dividend payments, a withholding tax of 25% is payable. A minimum 10% shareholding makes payments to other EU countries exempt from withholding tax.
A withholding rate of 20% applies to payments to authors, presenters, artists, architects and entertainers.