Tax treatment of holding companies in Austria

Journal
Author
Bergmann, H.
Country
Austria
Published Date
Issue
Bulletin for International Taxation 2004 (Volume 58), No. 8
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The key to Austria's holding regime is the generous international participation exemption which covers both dividend income and capital gains, combined with a variety of other attractive features of its tax system, such as a comprehensive tax treaty network. This article discusses the taxation of holding companies in Austria.