Körperschaftsteuer#
Corporate Income Tax, tax under the Corporate Income Tax law of 1988, levied on the income of: 1) legal persons (in particular companies limited by shares, 2) commercial businesses and public corporations, 3) certain entities having no legal personality. The assessment basis is calculated according to the Income Tax law. Income from investment in shares of subsidiaries and associated companies is exempt from this tax. The tax rate is linear (34%), with a minimum tax of 15,000 ATS.