Doing business in Austria - PKF

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Taxation 12 • Introduction 12 • Income Taxation Law and Administration 12 • Fiscal Year 12 • Taxpayers 13 • Taxable Income 13 - Lodgement of Returns 16 - Payment of Tax 16 - Residence and source 17 • Taxation of Partnerships 17 • Taxation of Companies 18 - Taxation of Profits 18 - Taxation of groups of companies 18 - Dividend Withholding Tax 19 - Taxation of Branches 20 • Interest deductions 20 • Repatriation of Profits and Transfer Pricing 20 • Taxation of Capital Gains 21 • Interaction with International Tax Regime 22 • Taxation of Individuals 23 - Residents 23 - Non-Residents 23 - Individual income tax rates 24 - Social Security System 24 • Other Taxes 25 - Value Added Tax (VAT) 25 - Stamp duties 27 - Inheritance and Gift Tax 27 - Real estate transfer tax 28 - Pay-roll taxes 28 - Miscellaneous taxes 28 - Customs duties 29 II PKF - Doing business in Austria - Contents
Grants and Incentives 30 • General Introduction 30 • Government Investment Incentives 30 - Federal, regional and EU funding instruments 30 - Tax Incentives 31 - Export Finance and Insurance 33 Protection of Intellectual and Industrial Property 34 • Copyright 34 • Trade Marks 34 • Trade Names 34 • Patents 35 Immigration 36 • Migration to Austria 36 • Permanent Residence 36 • Temporary Residence 37 • Visitors 38 • Work Permits 38 • Visa - for short stay 39 • Residence permit 39 • Conditions for a residence permit 40 PKF - Doing business in Austria - Contents III
Page 1 and 2: Accountants & business advisers Doi
Page 3: Contents Introduction 1 • Geograp
Page 7 and 8: Apart from that, Austria is an attr
Page 9 and 10: Austria’s law follows the regulat
Page 11 and 12: Business Structures Types of Busine
Page 13 and 14: shareholders may be individuals or
Page 15 and 16: A company is a large company if at
Page 17 and 18: Taxation Introduction The tax statu
Page 19 and 20: expenses that are necessary to gene
Page 21 and 22: value in case of technical or econo
Page 23 and 24: Taxation of Companies Taxation of P
Page 25 and 26: Taxation of Branches The existence
Page 27 and 28: at the full rate of 25%. Income tax
Page 29 and 30: consulting services, directors’ f
Page 31 and 32: provided by doctors and hospitals a
Page 33 and 34: Real estate transfer tax Real estat
Page 35 and 36: Grants and Incentives General Intro
Page 37 and 38: • R&D allowance / R&D premium: An
Page 39 and 40: Protection of Intellectual and Indu
Page 41 and 42: Immigration Migration to Austria Mi
Page 43 and 44: • Special cases of employment act
Page 45: Conditions for a residence permit T

Doing business in Austria - PKF

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