!!!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.


%%language
[Back to the Austrian Version|AEIOU/Körperschaftsteuer|class='wikipage austrian']
%%

[{FreezeArticle author='AEIOU' template='Lexikon_1995_englisch'}]
[{ALLOW view All}][{ALLOW comment All}][{ALLOW edit FreezeAdmin}]