Transfer taxes and stamp duties in Austria

Journal
Author
Arnold, W-D.; Fellner, K-W.; Fraberger, F.
Country
Austria
Published Date
Issue
Bulletin for International Taxation 2004 (Volume 58), No. 8
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Deals with stamp duties, the real estate transfer tax, the inheritance and gift tax and the capital transfer tax in Austria as regards inbound and outbound transactions. The emphasis is on the tax treatment of inbound transactions because that is of primary interest to foreign taxpayers.