The Resource Die neuen Erhöhungstatbestände des StiftEG im Lichte der Kapitalverkehrsfreiheit = The new extended tax liability in the Austrian Foundation Entrance Tax Act and the free movement of capital

Die neuen Erhöhungstatbestände des StiftEG im Lichte der Kapitalverkehrsfreiheit = The new extended tax liability in the Austrian Foundation Entrance Tax Act and the free movement of capital

Label
Die neuen Erhöhungstatbestände des StiftEG im Lichte der Kapitalverkehrsfreiheit = The new extended tax liability in the Austrian Foundation Entrance Tax Act and the free movement of capital
Title
Die neuen Erhöhungstatbestände des StiftEG im Lichte der Kapitalverkehrsfreiheit = The new extended tax liability in the Austrian Foundation Entrance Tax Act and the free movement of capital
Creator
Subject
Language
eng
Summary
Contributions to foundations made by Austrian taxpayers are taxed at a rate of 2.5%. The rate amounts to 25% if the recipient fails to meet certain criteria. On 1 January 2014, two additional augmentation criteria entered into force: from now on, the increased tax rate also applies if the receiving foundation is not subject to an obligation similar to sec. 5 of the Austrian Private Foundations Act or has not been registered in a public register upon submission of its founding documents. Effectively, only contributions made to foreign foundations are affected by these new provisions. Hence, the cross-border transfer of funds is taxed less favourably. The authors analyse a possible impairment of the free movement of capital, and lay particular emphasis on third-country situations and the EEA country Liechtenstein
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 24 (2014), no. 7 ; p. 318-334
http://library.link/vocab/creatorName
  • Binder, A. (Anna)
  • Pinetz, E
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • foundation
  • fundamental freedoms
Label
Die neuen Erhöhungstatbestände des StiftEG im Lichte der Kapitalverkehrsfreiheit = The new extended tax liability in the Austrian Foundation Entrance Tax Act and the free movement of capital
Instantiates
Publication
Label
Die neuen Erhöhungstatbestände des StiftEG im Lichte der Kapitalverkehrsfreiheit = The new extended tax liability in the Austrian Foundation Entrance Tax Act and the free movement of capital
Publication

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