The Resource Besteuerung von Stiftungszuwendungen im Überblick = Taxation of benefits from foundations

Besteuerung von Stiftungszuwendungen im Überblick = Taxation of benefits from foundations

Label
Besteuerung von Stiftungszuwendungen im Überblick = Taxation of benefits from foundations
Title
Besteuerung von Stiftungszuwendungen im Überblick = Taxation of benefits from foundations
Creator
Subject
Language
eng
Summary
Benefits from an Austrian foundation are subject to sec 27 para 1 subpara 7 of the Austrian Income Tax Act. In contrast, benefits from a foreign foundation are only taxable if they fulfil the qualification of recurring benefits. On the basis of double tax treaties, benefits from an Austrian foundation to foreign beneficiaries must be relieved from withholding tax. For gift tax purposes, benefits from Austrian foundations are non-taxable according to sec 15 para 1 subpara 18 of the Austrian Inheritance Act. The author analyses the taxation of benefits from foundations for income tax and gift tax purposes
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 15 (2005),
http://library.link/vocab/creatorName
Novak, S
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • foundation
  • income tax
  • gift tax
Label
Besteuerung von Stiftungszuwendungen im Überblick = Taxation of benefits from foundations
Instantiates
Publication
Label
Besteuerung von Stiftungszuwendungen im Überblick = Taxation of benefits from foundations
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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