Tax Reform in Austria

IFLR 1000, The Guide to the World's Leading Financial Law Firms, 2006
2006, January 1

The tax reform of 2005 was a big step towards enhancing Austria´s attractivness as a location for international holding companies. The cornerstones of the 2005 tax reform are the reduction of corporate income tax from 34% to 25%, and a new modern group taxation system enabling the pooling of profits and losses of Austrian resident group companies.

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