Currently, there are 93 tax treaties in force in Austria. Generally, they follow the OECD model, although some of the older treaties significantly deviate from the OECD model. Important examples of treaties which do not follow the OECD model in essential points are those with Brazil, France and Japan.
Austria does not have statutory thin capitalisation rules or safe harbour debt/equity ratios. However, depending on the economic situation of a company, the tax authorities may reclassify parts or all of a company’s debt into equity on a case-by-case basis. From a practical point of view, it is thus definitely advisable to adhere to industry standards.
To view the full text please click here.
Alle Angaben auf dieser Website dienen nur der Erstinformation und können keine rechtliche oder sonstige Beratung sein oder ersetzen. Daher übernehmen wir keine Haftung für allfälligen Schadenersatz.
The material contained in this website is provided for general information purposes only and does not constitute legal or other professional advice. We accept no responsibility for loss which may arise from reliance on information contained on this site.