Die internationale Schachtelbeteiligung nach dem Abgabenänderungsgesetz 1996

On the basis of the 1996 Law on Fiscal Changes, the requirements for the exemption of yields from international holding participations were altered. Now dividends from international holding participations are also included in the tax exemption, provided that they were drawn within the first two years and that the international holding participation has been held for a minimum of a total of two years. Austrian legislators have adjusted their legal basis to European Court decisions. Klaus...