Further information on income tax

The Business Service Portal (USP) provides enterprises with an overview of income tax and the associated regulations on income tax liability and the procedures prepayments of income tax and income tax return.

If you need more details, the USP provides further information on

• Income tax return
• Income tax assessment
• Prepayments of income tax
• Tariff levels
• Tax credits
• Special expenses and exceptional costs
• Taxation of companies
• 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