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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Double Taxation Relief Manual: Guidance by country: Austria: Admissible and inadmissible taxes

Admissible for credit under the agreement

Income Tax (Einkommensteuer) including wages tax (Lohnsteuer).

Capital yields tax (Kapitalertragsteuer).

Director’s tax (Aufsichtsratsabgabe) (abolished from 31 December 1988).

Corporation tax (Körperschaftsteuer).

Trade tax (Gewerbesteuer) in so far as computed on the basis of profits (abolished from 1 January 1994).

Tax on foreigners or non-residents (Ausländersteuer).


Wealth tax (Vermõgensteuer) (abolished from 1 January 1994).

Land tax (Grundsteuer).

Capital levy (Vermõgensabgabe).

Substitute inheritance tax (Erbschaftssteuer-äquivalent) (abolished from 1 January 1994).

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).