Profit distribution – Dividends

  • Member = legal person (joint-stock company)
  • If applicable the daughter mother directive:

    • Participation in the minimum amount of 10%
    • The holding of the participation for at least one year
    • Exemption from withholding taxes for dividends distributed by Austrian corporations to Italian companies

  • Member= physical person with residence in Italy

    • The taxable income of the Austrian company is taxed 25%
    • There is usually application to the double taxation agreement between Austria and Italy and the withholding tax will be 15%
    • Taxation in Italy at the level of the individual member varies depending on the “qualified” or “unqualified” participation

  • Holding in Austria

    • Dividends received by the Austrian capital company from foreign-owned companies will be exempt from taxation if:
      • The participation is at least 10%
      • The holding of the participation for at least one year

The exemption is excluded if the foreign company receives only passive income from interest or rents of movable property and the taxation in the country of origin is less than 15%

Liebenauer Haupstrasse 2-6 Graz, Austria
AT U72304348
Credits: DigitalxTe

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