International Tax

Business Operations in Austria (Portfolio 7020)

  • This Portfolio contains general information to enable foreign businesses to determine the best method of conducting their operations in Austria from both a tax and a general legal perspective.

Description

Tax Management Portfolio, Business Operations in Austria, No. 7020, contains general information to enable foreign businesses to determine the best method of conducting their operations in Austria from both a tax and a general legal perspective. The Portfolio analyzes the forms of doing business in Austria and provides a detailed analysis of the tax rules applicable to corporations, individuals, partnerships and other legal entities. In addition to providing a detailed explanation of the Austrian system of income and corporate income tax, the Portfolio discusses value added tax, real property transfer tax, capital transfer tax, inheritance and gift tax and special provisions relating to multinational corporations.

The Worksheets provide links to the most important tax returns and questionnaires for corporations subject to unlimited and limited tax liability and individuals, as well as to forms for the creation of a business, the VAT return and useful information for customs duties purposes also are included.

This Portfolio may be cited as Sedlaczek and Buzanich, 7020 T.M., Business Operations in Austria.


Table of Contents

I. Austria — the Country, Its People and Economy
II. Operating a Business in Austria
III. Forms of Doing Business in Austria
IV. Austrian Tax Law –– An Overview
V. Taxation of Resident Corporations
VI. Taxation of Nonresident Corporations
VII. Taxation of Partnerships
VIII. Taxation of Resident Individuals
IX. Taxation of Nonresident Individuals
X. Value Added Tax
XI. Transfer Taxes
XII. Inheritance and Gift Tax
XIII. Special Provisions Relating to Multinational Corporations
XIV. Avoidance of Double Taxation
sedlaczek-michael
Michael Sedlaczek
Tax Partner
Freshfields Bruckhaus Deringer LLP
buzanich-herbert-2015
Herbert Buzanich
Herbert Buzanich
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