DT2752 - Austria: Tax credit relief
Admissible for credit under the agreement
Income Tax (Einkommensteuer) including wages tax (Lohnsteuer).
Capital yields tax (Kapitalertragsteuer).
Director's tax (Aufsichtsratsabgabe) (abolished from 31
December 1988).
Corporation tax (Körperschaftsteuer).
Trade tax (Gewerbesteuer) in so far as computed on the basis
of profits (abolished from 1 January 1994).
Tax on foreigners or non-residents (Ausländersteuer).
Inadmissible
Wealth tax (Vermõgensteuer) (abolished from 1 January
1994).
Land tax (Grundsteuer).
Capital levy (Vermõgensabgabe).
Substitute inheritance tax
(Erbschaftssteuer-äquivalent) (abolished from 1 January 1994).
Company tax (Gesellschaftsteuer) (this is a capital
contributions tax).
Turnover tax (Umsatzsteuer).
Municipal tax on commercial and industrial enterprises
(Gewerbesteuer) in so far as computed on a basis other than
profits, including
Tax on capital employed (Gewerbekapital),
Pay-roll tax (Lohnsummensteuer).
