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Invest in Austria

Starting a business in Austria

Many attempts have been made in Austria in previous years to make the tax and subsidy framework more attractive and simplify complicated procedural provisions.

During start-up of a company, the question often arises as to when an entrepreneur starting business operations in Austria needs to register with the tax authorities and which activities generate tax liabilities. These questions and related distinctions that need to be made are discussed in “Permanent establishments – branch offices”

Invest in Austria brochure

This brochure focuses on these two areas of the Austrian tax system, namely the taxation of corporations (Part I) and the taxation of natural persons (Part III), with the taxation of partnerships such as the OG (offene Gesellschaft – general partnership) and KG (Kommanditgesellschaft – limited partnership), which are in themselves not subject to taxation, also being discussed in this part. 

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