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THE MAIN CHARACTERISTICS OF AUSTRIA COMPANY

FORMATION
Legal form
Joint stock company (AG)
Private Limited company (GmbH)
Minimum Subscribed Capital
EUR 70 000
EUR 35 000
Minimum Paid-up Capital
EUR 70 000
EUR 17 500
Number of Shareholders
1
1
Type of Shares
Registered
Registered
TAXATION
Capital duty
1%
Net Worth Tax
0%
Corporate Income Tax
25%
Double Tax Treaties
Yes
Dividends Exemption
100%
Holding Requirements
10% and 1 year 15% corporate tax
Capital Gains Exemption
Yes
Tax Credit
Yes
Relief of Losses
Carry forward indefinitely
CFC Rules
No
Debt-to-Equity Ratio
No
WITHHOLDING TAXES
Dividends
EU Parent Co – 0%
Treaty countries – 0% – 10%
Others – 25%
Interest
EU Parent Co – 0%
Treaty countries – 0% – 10%
Others – 25%
Royalties
EU Parent Co – 0%
Treaty countries – 0% – 10%
Others – 25%
Liquidation
Nil
Location of meetings
Anywhere

INTEREST OF THE JURISDICTION OF AUSTRIA

Advantages of a company in Austria

  • No withholding tax on dividends paid to foreign parent company.
  • Dividends tax is not applicable when income comes from a foreign subsidiary.
  • Member state of the European Union.
  • Accessibility for a large network of double taxation treaties.

Possible disadvantages of a company in Austria

  • High Corporate Tax of 25%.
  • A minimum share capital of EUR 35,000 is required to be paid up.

PRESENTATION OF JURISDICTION

Located in the heart of Western Europe, Austria is a prosperous and sophisticated business center and it has acted for centuries as a European commercial gateway. The strong Austrian economy relies on international trade and the country’s GDP continues to increase, reaching to be one of the highest in the region. The Austrian Holding Company is an ordinary company which falls within the scope of general tax law and may benefit from the double taxation treaties concluded by Austria and the EU tax directives.

The Austrian Holding Company offers numerous benefits for different financial and commercial activities. Bellow you can find one who can immediately benefit and profit from the services of Austrian Holding Company and which activities will optimize taxes to a major degree.

HOW TO
PROCEED

To incorporate or purchase a company the following documentation should be provided:

01

A completed application form signed by the company or by the representative

03

A personal bill, which is less than 3 months old from the date of the application

02

Copy of valid passport

04

Payment of our fees

Note: additional documents may be required depending on the certain offshore bank.

Set-up time: From the moment, we are in possession of all required documents:

3 days

Incorporation of
a company or purchase
of an existing company

15 days

Delivery of the original
company documents

3 weeks

Offshore Bank: offshore
bank account opening