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Форма правления: Федеративная республика
Территория: 83 879 км2
Население: 8 млн человек
Валюта: Евро (EUR)
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Business in Austria

Австрийская Республика с население около 8,5 миллионов человек представляет собой высокоразвитое федеративное государство. Почти три четверти территории страны расположены в Альпийских горах, что способствует высокоразвитому туристическому бизнесу в стране. Именно этот фактор является одним из ключевых в привлечении зарубежных инвесторов. При этом даже несмотря на сравнительно высокие налоговые ставки, установленные австрийским законодательством, при грамотном профессиональном подходе компания, зарегистрированная в данной юрисдикции станет максимально эффективной, как в плане получения дохода, так и в отношении налогового планирования.

Рассмотрим, в чем заключаются основные особенности регистрации компании на территории австрийской юрисдикции, а также, что именно входит в услуги компании FBS-Tax.com.

Преимущества

Принимая решение об открытии компании на территории Австрийской Республики, вы получаете такие выгодные условия и перспективы развития бизнеса, как:

  • Территориальное расположение компании в одном из наиболее развитых и авторитетных государств ЕС.
  • Отсутствие валютного контроля.
  • Разрешение на использование нерезидентной холдинговой компании.
  • Применимость эффективных схем по владению активами.
  • Стабильное корпоративное законодательство. Местный Закон об обществах с ограниченной ответственностью (GmbHG) действует с определенными изменениями, внесенными в разные периоды, начиная с 1906 года.

Законодательство

  • Закон об обществах с ограниченной ответственностью (GmbHG) от 1906 года (с изменениями)

House of Switzerland

Agreement withholding tax (WHT) between Switzerland and Austria, will be phased out from 1 January 2017, when the agreement between Switzerland and the EU on the automatic exchange of tax information comes into force.

11 November 2016, Switzerland and Austria signed an agreement to ensure a smooth transition between the two modes. Austrian authorities, it regulates the arrangements for the transmission of the final amount of taxes and shipping the latest voluntary agreement. "The provisions of a tax treaty withholding will be applied on all the facts and legal rights that materialize during the period of its validity," said the Swiss Federal Council.

Withholding tax agreement between Switzerland and Austria came into force on 1 January 2013. It provided for the regularization of assets held in Switzerland Austrian taxpayers and taxation of income derived from these assets. Austrian taxpayers have been an option either to pay by WHT, imposed directly on their accounts and transferred anonymously to the Austrian authorities, or to make a voluntary disclosure.

The Swiss Federal Council said that this model is "generally loses its sense of existence with the introduction of an automatic exchange of information between Switzerland and the European Union of 1 January 2017 year."

The agreement with the EU to replace taxation between the EU and Switzerland, the savings agreement, which has been in force since 2005. Under the deal, the parties will receive, on an annual basis, the names, addresses, tax identification numbers, and dates of birth of their residents with accounts in contracting states, along with other financial information and information about the balance on the account.

Author: Sergey Panov

managing partner Finance Business Service

Japan and Austria

The Government of Japan and Austria have agreed in principle to amend its dual agreement on the avoidance of taxation, in order to further develop trade and investment between the two countries.

The new agreement will allow, in accordance with the procedure of mutual agreement, to ensure the settlement of the double tax disputes.

Also, the new agreement will reduce the rate of withholding tax at the source of investment income (dividends, interest and royalties), as well as to expand cooperation between the tax authorities of the two countries by providing assistance in collection of taxes.

The Organization for Economic Cooperation and Development, in its final report, recommended that countries adopt a binding international agreement on avoidance of double taxation, to the dispute resolution mechanisms have become more efficient. Japan and Austria are among the 20 countries which have declared their commitment to the project.

Changes to the Agreement shall enter into force after the completion of the approval process in both countries.

Author: Olena Kutova

senior lawyer of the Finance Business Service company

Corporation tax 2016

Austria - Rate is 25%. Minimum corporate income tax of EUR 1,750 for limited liability company and EUR 3,500 for joint stock company.

Belgium - Corporate tax rate is 33%. Surcharge of 3% on income tax due makes effective tax rate 33,99%. Reduced rates may be available for companies whose taxable income does not exceed EUR 322,500.

Germany - Tax rate is 15%. Solidarity surcharge of 5,5% also levied on corporate income tax. Municipal trade tax imposed at rates between 14% and 17%, with rates determined by municipalities. Combined rate approximately 30% to 33%.

Hungary - 10% rate applies to tax base up to HUF million, 19% rate applies to tax base exceeding this amount.

Denmark - Rate reduced from 23,5% to 22% on 1 January 2016.

Macao - Rate is 0% on assessable profit up to MOP 600,000; 12% rate applies to assessable profit over that amount.

Monaco - Rate is 33,33%

Netherlands - Rate is 20% on taxable profits up to EUR 200,000 and 25% on taxable profits exceeding that amount.

Slovakia - Corporate tax rate is 22%.

Luxembourg - 21% rate applies to companies whose taxable income exceeds EUR 15,000; otherwise, rate is 20%. Surtax of 7% to unemployment fund and municipal business tax also apply.

Singapore - 75% of first SGD 10,000 of chargeable income and 50% of next SGD 290,000 of chargeable income exempt.

United States - Federal corporate income tax applies to bands of taxable income at rates between 15% and 35%. Branch profits tax imposes additional 30% tax on foreign corporations engaged in US trade or business. Alternative minimum tax also imposed. Separate taxes levied at state and municipal levels.

Turkey - Rate is 20%.

Switzerland - Statutory federal rate is 8,5%, applicable on after-tax profits, resulting in effective tax rate of 7,8%. Additional cantonal/communal income tax also levied, depending on canton. Taking into account both federal and cantonal/communal income tax, combined effective income tax, combined effective income tax rate typically between 12% and 24% for companies’ subject to ordinary taxation, depending on place of residence.

Japan - Standard rate - 23,9% applies to ordinary corporations with share capital exceeding JPY 100 million. Companies also pay local inhabitants tax, which varies depending on location and size of company.

Author: Olena Kutova

senior lawyer of the Finance Business Service company