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Corporate Tax in Austria

Corporate Tax in Austria

Companies in Austria are taxed on their profits derived from the country. The principles for the application of the corporate tax in Austria differ for resident companies and for foreign branches in Austria.

One of the tax experts at our law firm in Austria can give you complete information on corporate taxation and the laws for accounting and reporting. 

Corporate taxation principles in Austria

Austria levies a standard corporate income tax rate of 25% on all of the profits made by a company in the country. These include business and/or trading income, passive income as well as capital gains. An alternative minimum corporate income tax applies for limited liability companies and for joint stock companies. For the latter, this alternative tax is larger. One of our attorneys is Austria can give you more information on this matter. 

Resident companies in Austria are taxed on their worldwide income while non-resident companies only on their income derived from the country. Branches in Austria pay the corporate income tax at the same 25% rate. 

Austria observes the EU laws for parent-subsidiary treatment. One of our lawyers in Austria can give you more information about the local and EU laws implemented in the country. 

Other taxes for companies in Austria

Other taxes for companies in Austria include the following:

– the social security tax;

– the payroll tax and the property tax

– stamp duty;

– the transfer tax.

Value added tax applies to the sale/provision of goods and services and has a standard value of 20%. Other reduced VAT rates can apply. 

Austria has signed a large number of double tax treaties, allowing for double taxation relief on all types of income (for those companies that derive income both from Austria and a treaty state). 

One of our lawyers in Austria can offer you more information on the corporate tax, other taxes for companies and the taxation of foreign companies. 

We invite you to discover the legal services offered by our lawyers if you want to immigrate to Austria. You will be able to benefit from such specialized legal advice and support in preparing the documents required by the authorities. Among these, we mention that you need to present health insurance and the employment contract if you have accepted a job in Austria. In case of relocation for more than 3 months, it is necessary to apply for a residence permit.

You can contact us for more information and tax law consultancy.