DT2752 | Double Taxation Relief Manual: Austria: Admissible taxes

The following Austrian taxes are admissible for credit in the UK under the convention:

• income Tax (Einkommensteuer) including wages tax (Lohnsteuer)

• capital yields tax (Kapitalertragsteuer)

• corporation tax (Körperschaftsteuer)

• tax on foreigners or non-residents (Ausländersteuer)

The following Austrian taxes are inadmissible for credit in the UK under the convention:

• land tax (Grundsteuer)

• capital levy (Vermõgensabgabe)

• company tax (Gesellschaftsteuer) (this is a capital contributions tax)

• turnover tax (Umsatzsteuer)

• municipal tax on commercial and industrial enterprises (Gewerbesteuer) in so far as computed on a basis other than profits, including:

• tax on capital employed (Gewerbekapital)

• pay-roll tax (Lohnsummensteuer)