corporate taxation Austria

Austria has a corporate tax rate of 25%. Withholding tax on capital investments is 27.5%.

group taxation Austria

Austria has in place modern group taxation regulations which allows the consolidation of profits / losses between connected companies.

double taxation agreements Austria

Austria has in place more than 100 double taxation agreements. For information about the related countries you can find on link BMF

support

Federal and local funding entities offers various possibilities to fund internationalization as well as R&D projects with loans, grants and guarantees.

tax premium

Austria’s fiscal framework for companies has in place an R&D tax premium of 14%. Cash kick-back on your fiscal account. Third party research costs up to 1 Mio. and intercompany costs for R&D are unlimited will result into a cash kick-back of 14% of the amount spent.

working law

Austria has a verry flexible working law in place which allows companies to hire and terminate contracts with their employees in a quiet flexible way. Companies can terminate contracts with employees without certain reasons under consideration of the advance notice period. Normal working hours in Austria are 40 hours / wk with 25 days of hollidays in Austria.

labour costs

Several collective agreements are in place in Austria to regulate the minimum salaries and conditions for employees like weekly working hours or 25 days of holiday ecc.

bureaucracy

Efficient bureaucrazy to obtain necessary permits like construction or production permit within short time.

For more & detailed information please contact the BABEG investment promotion team.