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Austria: Domestic Corporate Taxation

Calculation of Taxable Base

Taxable income includes all trading profits, passive income and capital gains. Dividends are also included.

There is no time restriction on the carry forward of federal or local losses. However, the amount is limited to 75% of income for that year. Remaining losses may be carried forward and deducted in future years. Losses cannot be carried back.

 

 

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