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USP - New Design and Handling (My USP)
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Topics
Start-up
Taxes & Finance
Income tax
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Income tax for
EU
citizens and other foreign citizens working in Austria
International tax law – Double taxation agreement
Double taxation agreements
Avoidance of double taxation by countries without a
DTA
Obligations on Austrian traders regarding activities in Austria by foreign traders
Duties of Austrian companies employing foreign workers in Austria
Corporate income tax
Minimum corporate income tax
Appointment of directors
Tax burden in comparison to income tax
Capital contribution and internal financing evidence account
Corporate income tax return
Regulations, decrees and information
Municipal tax
Municipal tax return
Tax base for municipal tax
Municipal Tax exemption
Tax rate, personal allowance and tax threshold for municipal tax
Tax procedure (municipal tax)
Municipal tax in relation to staff leasing
Real estate transfer tax
Taxable items
Tax base
Tax rate
Exemption from real estate transfer tax
Establishing liability for tax and the liable parties
Self assessment, tax declaration and distribution possibilities
Reimbursement of real estate transfer tax
Employees & health
Remuneration
Further Information on remuneration
Income report
Representation of interests
Employer representation
Representation of workers
Collective agreements
Works council
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Business & Environment
External Trade
The european single market
Freedom to provide services
Further information on external trade
Export credit insurance
Information on the effects of the war in Ukraine
Change & Dissolution
Insolvency
The course of insolvency proceedings
Creditor's interests
Further information on insolvency
Restructuring proceedings with the debtor not in possession
Restructuring proceedings with the debtor in possession
Continuity of a business in case of insolvency proceedings
Impairment of creditors' interests
Dissolution of a business
Closing a sole proprietorship
Closing a company
Further information on the dissolution of a business
Trade Licence – Surrender
Notifying the tax office – sole proprietorship
Notifying the tax office – companies
Removal from the companies register
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Mein USP