NewsCase StudiesEvents

The Austrian Holding Company

Also in the news...

Hundreds of Scottish businesses set to benefit as UK launches trade deal with Gulf nations

The landmark deal is expected to add at least £270 million a year to the Scottish economy, with food and drink and renewable energy businesses set to benefit.

Multi-year UAE business licenses highly discounted

Running throughout the summer, Charterhouse Lombard is offering cost-effective setup packages with the option of buying a multi-year license at a significant discount. Get in touch with us today to ask about:

Joint Statement on UK-Thailand Joint Economic and Trade Committee

A Joint Statement between the United Kingdom and Thailand concluding the first Joint Economic and Trade Committee

UK-Andean countries trade agreement

Documents containing treaty information and a summary of the UK-Andean countries trade agreement.

UK pledges support to help Ukraine rebuild post conflict

The International Trade Secretary hosts high-level talks on how the international community can help rebuild Ukraine after the conflict.

The Austrian Holding Company

Back to News

Austria, right in the Center of the European Union and the historical gateway between East and West, serves as a perfect jurisdiction for establishing a Holding Company.

With an Austrian Holding Company one can obtain foreign source dividend income and capital gains resulting from the sale of shares in foreign corporations tax-free.

This tax exemption is also valid for dividends and capital gains from non-treaty countries or off-shore subsidiaries of the Austrian Holding Company.

Portfolio dividends (less than 10 % shareholding) also tax exempt

Other key features of the Austrian Holding Company:

  • The Austrian Holding is not a special purpose vehicle but has access to all tax treaties (over 90 treaties)
  • EU Parent-Subsidiary-Directive is applicable
  • NO debt-equity rules / thin-cap rules
  • Interest paid either to foreign or domestic lenders is fully tax deductible
  • NO withholding tax on interest paid to foreign lenders, regardless whether lender is resident in a treaty country or not
  • NO CFC-rules existing in Austria
  • Written tax rulings from the tax administration can be obtained for sophisticated holding structures
  • Contribution of foreign shares to an Austrian Holding give way to a tax-free step up in basis of the shares contributed

Please contact me for a personal meeting !

Erich Baier, MBA, LL.M. (Int’l Tax Law) TEP

Certified Tax Advisor

Austria, 1010 Vienna, Schwarzenbergstraße 1-3/14a

Phone: (+43 1) 516 12 0

Fax: (+43 1)516 12 14


You are not logged in!

Please login or register to ask our experts a question.

Login now or register.