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Austria

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Tax authorities

Federal Ministry of Finance
Hintere Zollamtsstraße 2b, 1030 Vienna
Tel: +43 1 51 433 0
Fax: +43 1 51 262 00
Website: www.bmf.gv.at

Tax rates at a glance

(As of September 2012)

Corporate income tax 25%
Capital gains 0%
Branch tax 25%
Withholding tax (a)
  Dividends 0/25%
  Interest 0%
  Royalties 0/20%
  Branch remittance tax
Net operating losses (Years)
  Carryback 0
  Carryforwards unlimited
  1. Qualifying payments to companies in the EU may be exempt under EU directives

Tax

Practitioners in the Austrian market have seen a stop-start, stuttering kind of year, with fortunes fluctuating from month to month at times. "September to October was very weak, very quiet, then it picked up – in November we couldn't move for work! ... [more]

Erwin Holzer leads the Deloitte tax department of 300 professionals, one of the biggest tax teams in Austria. The firm has responded to the increased aggression of the tax authorities by creating a specialist tax litigation team to handle these cases.Market ... [more]

Ernst & Young has a significant tax offering in Austria, with around 140 professionals, including 11 partners, led by head of department Andreas Stefaner. They cover all areas of practice bar disputes. The corporate tax group has more than 100 profes... [more]

LeitnerLeitner is a large presence in Austria, with around 15 tax partners led by Sabine Kirchmayr. The head of the banking and finance team is Tatjana Polivanova. Wolfgang Lindinger became a partner this year.Competitors acknowledging its standing in ... [more]

BPV Hügel Rechtsanwälte is a strong tax presence in Austria, with head of practice Hans Hügel a highly respected figure. The team has four partners and two other fee earners, and boosted its numbers this year with the hire of Kornelia Wittmann, who joined ... [more]

Freshfields Bruckhaus Deringer has a small but big-hitting tax practice in Austria. The team of seven professionals works as a standalone practice, but also dovetails with Freshfields's international tax group on cross-border matters. Michael Sedlaczek ... [more]

Wolf Theiss is a top corporate law firm that maintains a well-regarded tax team. It is co-led by Niklas Schmidt and Elinore Richardson, who arrived from Canadian firm Borden Ladner Gervais in September 2011. These two oversee four other professionals ... [more]

Binder Grösswang is an Austrian law firm with a growing tax team comprised of two partners and seven other professionals. The team is jointly-led by partners Andreas Hable and Christian Wimpissinger, and has made some significant hires at the senior ... [more]

The respected Imke Gerdes leads Baker & McKenzie's tax team. A little atypically for a law firm, the team does a lot of transfer pricing at the same time as covering all other tax areas. The practice uses the firm's extensive international network, often ... [more]

DLA Piper Weiss-Tessbach is building up a full service tax practice in Vienna. Partner Franz Althuber leads a team comprising five professionals, and has augmented that by bringing in two new associates. In June 2012 tax professor Sebastian Bergmann ... [more]

Schönherr Attorneys has two tax practice leaders, Peter Feyl and Herbert Buzanich. As part of a substantial law firm, the team does a lot of work in both the corporate and disputes areas and also advises on cross-border matters too.Buzanich led a group ... [more]

TJP is an M&A and tax boutique of four partners and four associates led by Andreas Baumann, a former Schoenherr and KPMG professional, who joined from Wolf Theiss in August 2011.Clients report a satisfaction with the firm's work. "Flexibility, proactive, ... [more]

See also

Austria
Central and Eastern Europe

Firm contact details