Taxation of investment income in Austria

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

Examines the taxation of income from real estate and capital investments of resident individuals holding investments as part of their private assets. As regards income from real estate, the article discusses the tax treatment of current income from real estate, the transfer of real estate, and real estate funds. With respect to investment income, the article looks at the tax treatment of direct investments and investment funds.