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Austria - Tax Issues in Consensual Debt Restructuring

Country:
Austria
Author:
O.-C. Günther; M. Sedlaczek
Issue:
Derivatives & Financial Instruments, 2012 (Volume 14), No 5
Published:
20 September 2012
In this article the authors provide an overview on some options for Austrian distressed debtors that are at risk of defaulting under a regular loan instrument and are considering to remedy the situation in a consensual manner with the creditor. The focus here is on the primary Austrian tax consequences related to their options and the possibilities for proper structuring in order to minimize taxation at the level of the debtor and/or creditor.
 
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