DT2752 - Double Taxation Relief Manual: Guidance by country: Austria: Admissible taxes
The following Austrian taxes are admissible for credit in the UK under the convention:
- income Tax (Einkommensteuer) including wages tax (Lohnsteuer)
- capital yields tax (Kapitalertragsteuer)
- corporation tax (Körperschaftsteuer)
- tax on foreigners or non-residents (Ausländersteuer)
The following Austrian taxes are inadmissible for credit in the UK under the convention:
- land tax (Grundsteuer)
- capital levy (Vermõgensabgabe)
- 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)