Date: 12-Februar-2008
Austria The perfect place for a holding company
by Bilanz-Data Wirtschaftstreuhand GmbH
Tax Law and Accounting Office
Contents
- The Austrian Holding Company
- Domestic holding
- Foreign holding
- The Austrian “check-the-box”-system
- The foreign subsidiary
- The foreign subsidiary is making losses
- Indirect holdings
- Hybrid structures
- Dual resident companies
- Obtaining royalty income via Austrian companies
- Summary
- Tax planning with an Austrian holding
Bilanz-Data Wirtschaftstreuhand GmbH
Tax Law and Accounting Office
Contact person: Erich Baier, MBA, LL.M.(Int'l Tax Law)
1010 Vienna, Schwarzenbergstraße 1-3/14a, Austria
Phone: ++43 1 516 12 0
Fax: ++43 1 516 12 14
Mail: baier@austrian-taxes.com