Austria: An Outstanding Holding Location

The advantages of Austria as a holding location:

  • More than 80 double taxation agreements have been concluded.

  • Profits from foreign subsidiaries can be pooled tax-free in the Austrian holding company.

  • Profits from the disposal of foreign subsidiaries are tax-free.

  • Losses of foreign subsidiaries can be offset against the domestic profits of the holding (Group taxation).

  • The corporate tax rate amounts to 25 percent.

  • Interest expenses on borrowings used to acquire third-party equity interests are tax-deductible.

  • Provisions can be recognized as reducing net income on the balance sheet.

  • Dividends and capital gains from foreign subsidiaries are tax-free for the most part.

  • E-government: Austria boasts “Finanz-Online”, a system enabling electronic legal transactions on tax matters including appeal proceedings.

  • VAT (value added tax) credit balances are paid back quickly in Austria.

For more information have a look at our headquarters brochure:

Brochure: Headquarters in Austria (PDF, 954 kB)