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Austria: Related Information

Withholding Taxes on Outgoing Dividends

There is a standard rate for withholding taxes on outgoing dividends. This amount can only be reduced in 2 circumstances:

  • Where the parent corporation to which the dividends are remitted by the Austrian holding company is resident in another EU territory and holds at least 10% of the Austrian holding company's shares for a minimum period of 12 months prior to the dividend distribution. (N.B. Austria has anti-avoidance provisions aimed at non-EU parties attempting to benefit from the terms of the directive).
  • Where the ultimate parent corporation is located in a jurisdiction with whom Austria has a double taxation treaty then the rate is generally reduced from the standard rate of 25% to a reduced rate of between 0-15%. Austria has more than 75 double taxation treaties.

 

 

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