Transfer taxes and stamp duties in Austria

Journal
Arnold, W-D.; Fellner, K-W.; Fraberger, F.
Austria
Bulletin for International Taxation 2004 (Volume 58), No. 8
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Deals with stamp duties, the real estate transfer tax, the inheritance and gift tax and the capital transfer tax in Austria as regards inbound and outbound transactions. The emphasis is on the tax treatment of inbound transactions because that is of primary interest to foreign taxpayers.