!!!Kommunalsteuer

Municipal Tax, levied since the tax reform of 1993 to replace the 
payroll tax. The municipal tax amounts to 3% of the assessment basis 
(total amount of wages/salaries of the staff of all businesses in a 
municipality). The tax is payable by the entrepreneur.


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

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