Tax compliance in Austria

A company registered in Austria deals with its tax office (Finanzamt) through FinanzOnline, the electronic portal where returns are submitted and notices arrive. The tax office must be notified within a month of commencing the activity. Corporate income tax (Körperschaftsteuer) on the profits of a GmbH or an AG is 23 percent, with a rate of 24 percent on income above EUR 1,000,000 from 1 January 2028, and a minimum tax is due for each full calendar quarter, credited against later corporate tax. The owner’s own position depends on where they live and how profits leave the company. A foreign group also has to look at the cross-border questions: prices charged between the Austrian company and its parent, withholding on payments abroad, and whether a double tax treaty changes the result. Check that the person who signs your returns holds the Steuerberater licence.

Firms offering tax compliance in Austria

17 more firms offering tax compliance in Austria

Questions for an Austrian tax adviser

Ask whether the firm will prepare the corporate return, the VAT filings and the employer’s payroll taxes, or only some of them. Ask how notices from FinanzOnline reach the firm, and how quickly it tells you about a deadline or a payment. If the company pays dividends, interest or licence fees to a shareholder abroad, ask how the firm handles withholding and the forms for treaty relief.

Firms on Accountanty

Accountanty lists 41 firms that handle tax compliance in Austria, all based in Vienna: 38 accounting firms, two corporate service providers and one law firm. Twenty-five are small, nine medium-sized and seven part of large networks. Forty work in German and 38 in English; Italian is offered by seven, and Russian and Hungarian by five each. The GmbH is the structure they name most often, followed by branches, then sole proprietorships and private foundations. For the books behind the returns, see accounting in Austria, and for sales tax, VAT in Austria.

Frequently asked questions

Does a non-resident owner pay Austrian tax on the company's profits?

The company itself pays corporate income tax on its Austrian profits. What the owner pays then depends on their country of residence, on how profits are taken out and on any double tax treaty between that country and Austria. Ask an adviser to look at both sides before the first distribution.

Who files the tax returns of my Austrian company?

The managing directors are responsible for them, and most foreign-owned companies authorise a licensed tax adviser to submit them through FinanzOnline. Ask the firm to confirm that the adviser assigned to you holds the Steuerberater licence, and who covers for them during holidays.

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General information, not legal or tax advice. Rules, rates and fees change: check them with the official sources linked on this page or with a qualified adviser before you act.