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Austrian Private Client Taxation 101: Taxation of Austrian Private Foundations

Austria, OECD - June 15 2020 We have recently published a short article on key aspects of Austrian private foundations (Privatstiftungen) from a non-tax perspective. Now we want…

Cynthia Pfister

Austrian Corporate Taxation 101: Exit Taxation

Austria - June 9 2020 Regarding business assets (Betriebsvermögen), Austria levies "exit tax" in the form of corporate income tax in case of transfers of assets from…

Cynthia Pfister

Austrian Private Client Taxation 101: Private Foundations

Austria - May 27 2020 Austrian private foundations (Privatstiftungen) are mostly used for holding private wealth. The main benefits of a private foundation are…

Cynthia Pfister

Austrian Corporate Taxation 101: Deduction of Interest

Austria - May 22 2020 Under Austrian corporate income tax law, expenses incurred in acquiring, securing and maintaining taxable income are generally tax deductible…

Cynthia Pfister

Austrian Corporate Taxation 101: Tax Basis and Rates

Austria - May 10 2020 A corporation which is a tax resident of Austria is subject to corporate income tax liability in Austria on its worldwide income. The tax basis is…

Cynthia Pfister