Business Operations in Austria (Portfolio 7020)

buzanich-herbert-2015

Herbert Buzanich

Attorney-at-Law

Aigner Buzanich Attorneys at Law

sedlaczek-michael

Michael Sedlaczek

Tax Partner

Freshfields Bruckhaus Deringer LLP

At a glance

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

Abstract

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.

 

Request pricing

Subscribe to Bloomberg Tax to read the full portfolio. Already a subscriber? Login.

This site is protected by reCAPTCHA and the Google Privacy Policy, and Terms of Service apply.

By submitting my information, I agree to the privacy policy and to be contacted about Bloomberg Industry Group products and services.

Sending...
View all portfolios