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Steuertabellen Österreich

  • Albania
    Double Tax Treaty
    Dividends 5 (25)2) / 15
    Interest1) 5 
  • Algeria
    Double Tax Treaty
    Dividends 5 (10)2) / 15
    Interest1) 10 
  • Armenia
    Double Tax Treaty
    Dividends 5 (10)2) / 15
    Interest1) 10 
  • Australia
    Double Tax Treaty
    Dividends 15
    Interest1) 10 
  • Azerbaijan
    Double Tax Treaty
    Dividends 5 (25)2) / 10 (25)2) / 15
    Interest1) 10
    Comment The rate is 5% if the beneficial owner is a company that holds directly at least 25% of the capital of the payor and the participation exceeds USD 250`000 or an equivalent amount in another currency; 10% if the beneficial owner is a company that holds directly at least 25% of the capital of the payor and the participation exceeds USD 100`000 or an equivalent amount in another currency.
  • Bahrain
    Double Tax Treaty
    Dividends 0
    Interest1) 0
  • Barbados
    Double Tax Treaty
    Dividends 5 (10)2) / 15
    Interest1) 0
    Comment Interest taxed in the state of residence. Under domestic tax law, a 25% withholding tax is imposed only on interest income from bank deposits and securities. However, interest paid to nonresidents is generally not subject to withholding tax.
  • Belarus
    Double Tax Treaty
    Dividends 5 (25)2) / 15
    Interest1) 5
  • Belgium
    Double Tax Treaty
    Dividends 15
    Interest1) 15
  • Belize
    Double Tax Treaty
    Dividends 5 (25)2) / 15
    Interest1) 0
  • Bosnia-Herzegovina
    Double Tax Treaty
    Dividends 5 (25) / 10
    Interest1) 5
    Comment No withholding taxes may be applied on interests paid
    - in connection with the sale on credit of any industrial, commercial or scientific equipment
    - in connection with the sale on credit of any merchandise by one enterprise to another enterprise
    - on any loan of whatever kind granted secured or guaranteed by the national or central bank.
  • Brazil
    Double Tax Treaty
    Dividends 15
    Interest1) 15
  • Bulgaria
    Double Tax Treaty
    Dividends 5
    Interest1) 5
  • Canada
    Double Tax Treaty
    Dividends 5 (10)2) / 15
    Interest1) 10
  • China
    Double Tax Treaty
    Dividends 7 (25)2) / 10
    Interest1) 10
  • Croatia
    Double Tax Treaty
    Dividends 0 (10)2) / 15
    Interest1) 5
  • Cuba
    Double Tax Treaty
    Dividends 5 (25)2) / 15
    Interest1) 10
  • Cyprus
    Double Tax Treaty
    Dividends 10
    Interest1) 0
  • Czech Republic
    Double Tax Treaty
    Dividends 0 (10)2) / 10
    Interest1) 0
  • Denmark
    Double Tax Treaty
    Dividends 0 (10)2) / 15
    Interest1) 0
  • Egypt
    Double Tax Treaty
    Dividends 10
    Interest1) 15
  • Estonia
    Double Tax Treaty
    Dividends 5 (25)2) / 15
    Interest1) 10
  • Finland
    Double Tax Treaty
    Dividends 0 (10)2) / 10
    Interest1) 0
  • France
    Double Tax Treaty
    Dividends 0 (10)2) / 15
    Interest1) 0
  • Georgia
    Double Tax Treaty
    Dividends 0 (50)2) / 5 (10)2) / 10
    [0 (10)2) / 10]
    Interest1) 0
    Comment The 0% rate applies where the beneficial owner is a company that holds at least 50% of the capital of the payor and has invested more than Euro 2 million or its equivalent in Georgian currency in the capital of the payor company. The rate is 5% if the beneficial owner is a company that holds at least 10% of the capital of the payor and has invested EUR 100`000 or its equivalent in Georgian currency in the capital of the payor company.
    Austria and Georgia signed a protocol to the 2005 treaty on 4 June 2012, but the agreement is not yet in force. When in effect, dividends will be exempt if paid to a company (other than a partnership) that holds directly at least 10% of the capital of the payer company; otherwise the rate will be 10%. Rates for interest will not be affected by the protocol.
  • Germany
    Double Tax Treaty
    Dividends 5 (10)2) / 15
    Interest1) 0
  • Greece
    Double Tax Treaty
    Dividends 5 (25)2) / 15
    Interest1) 8
  • Hong Kong
    Double Tax Treaty
    Dividends 0 (10)2) / 10
    Interest1) 0
  • Hungary
    Double Tax Treaty
    Dividends 0 / 10
    Interest1) 0
  • India
    Double Tax Treaty
    Dividends 10
    Interest1) 10
  • Indonesia
    Double Tax Treaty
    Dividends 10 (25)2) / 15
    Interest1) 10
  • Iran
    Double Tax Treaty
    Dividends 5 (25)2) / 10
    Interest1) 5
  • Ireland
    Double Tax Treaty
    Dividends 10
    Interest1)
  • Israel
    Double Tax Treaty
    Dividends 25
    Interest1) 15
  • Italy
    Double Tax Treaty
    Dividends 15
    Interest1) 10
  • Japan
    Double Tax Treaty
    Dividends 10 (50)2) / 20
    Interest1) 10
    Comment The 10% rate applies if the recipient is a company that holds more than 50% of the capital of the company paying the dividends during the 12-month period immediately before the end of the accounting period in which the distribution takes place.
  • Kazakhstan
    Double Tax Treaty
    Dividends 5 (10)2) / 15
    Interest1) 10
  • Korea (R.O.K.)
    Double Tax Treaty
    Dividends 5 (25)2) / 15
    Interest1) 10
  • Kuwait
    Double Tax Treaty
    Dividends 0
    Interest1) 0
  • Kyrgyzstan
    Double Tax Treaty
    Dividends 5 (25)2) / 15
    Interest1) 10
  • Latvia
    Double Tax Treaty
    Dividends 5 (25)2) / 10
    Interest1) 10
  • Liechtenstein
    Double Tax Treaty
    Dividends 15
    Interest1) 10
  • Lithuania
    Double Tax Treaty
    Dividends 5 (25)2) / 15
    Interest1) 10
  • Luxembourg
    Double Tax Treaty
    Dividends 5 (25)2) / 15
    Interest1) 0
  • Macedonia
    Double Tax Treaty
    Dividends 0 (10)2) / 15
    Interest1) 0
  • Malaysia
    Double Tax Treaty
    Dividends 5 (25)2) / 10
    Interest1) 15
  • Malta
    Double Tax Treaty
    Dividends 15
    Interest1) 0
  • Mexico
    Double Tax Treaty
    Dividends 5 (10)2) / 10
    Interest1) 10
  • Moldova
    Double Tax Treaty
    Dividends 5 (25)2) / 15
    Interest1) 5
  • Mongolia
    Double Tax Treaty
    Dividends 5 (10)2) / 10
    Interest1) 10
  • Morocco
    Double Tax Treaty
    Dividends 5 (25)2) / 10
    Interest1) 10
  • Nepal
    Double Tax Treaty
    Dividends 5 (25)2) / 10 (10)2) / 15
    Interest1) 10 / 15
    Comment The rate is 10% for interest paid to a bank if the interest arises from the transacting of bank business and if the recipient is the beneficiary of the interest.
  • Netherlands
    Double Tax Treaty
    Dividends 5 (25)2) / 15
    Interest1) 0
  • New Zealand
    Double Tax Treaty
    Dividends 15
    Interest1) 10
  • Norway
    Double Tax Treaty
    Dividends 5 (25)2) / 15
    Interest1) 0
  • Pakistan
    Double Tax Treaty
    Dividends 10 (20)2) / 15
    Interest1) 15
  • Philippines
    Double Tax Treaty
    Dividends 10 (10)2) / 25
    Interest1) 10 / 15
    Comment The rate is 10% if the beneficial owner is a company that holds directly at least 10% of the voting shares of the company paying the dividends or of the total shares issued by that company during the six-month period immediately preceding the date the dividends are paid.
  • Poland
    Double Tax Treaty
    Dividends 5 (15)2) / 15
    Interest1) 5
  • Portugal
    Double Tax Treaty
    Dividends 15
    Interest1) 10
  • Qatar
    Double Tax Treaty
    Dividends [0]
    Interest1) [0]
    Comment A new treaty between Austria and Qatar entered into force on 7 March 2011 and will apply as from 1 January 2013.
  • Romania
    Double Tax Treaty
    Dividends 0 (25)2) / 5
    Interest1) 3
  • Russia
    Double Tax Treaty
    Dividends 5 (10)2) / 15
    Interest1) 0
    Comment The 5% rate applies if the beneficial owner is a company (other than a partnership) that holds directly at least 10% of the capital of the company paying the dividends and the participation exceeds USD 100`000 or an equivalent amount in any other currency.
  • San Marino
    Double Tax Treaty
    Dividends 0 (10)2) / 15
    Interest1) 0
  • Saudi Arabia
    Double Tax Treaty
    Dividends 5
    Interest1) 5
  • Serbia
    Double Tax Treaty
    Dividends 5 (25)2) / 15
    Interest1) 10
  • Singapore
    Double Tax Treaty
    Dividends 0 (10)2) / 10
    Interest1) 5
  • Slovakia
    Double Tax Treaty
    Dividends 0 (10)2) / 10
    Interest1) 0
  • Slovenia
    Double Tax Treaty
    Dividends 5 (25)2) / 15
    Interest1) 5
  • South Africa
    Double Tax Treaty
    Dividends 5 (25)2) / 15
    Interest1) 0
  • Spain
    Double Tax Treaty
    Dividends 10 (50)2) / 15
    Interest1) 5
    Comment The 10% rate applies if the recipient is a company (excluding a partnership) that holds directly at least 50% of the capital of the company paying the dividends and has owned the shares for at least one year immediately before the date of distribution.
  • Sweden
    Double Tax Treaty
    Dividends 5 (25)2) / 10
    Interest1) 0
  • Switzerland
    Double Tax Treaty
    Dividends 15
    Interest1) 0
  • Tajikistan
    Double Tax Treaty
    Dividends [5 (15)2) / 10]
    Interest1) [0 / 8 / No relief]
    Comment A new treaty between Austria and Tajikistan, replacing the treaty with the former USSR, entered into force on 1 July 2012 and will apply generally as from 1 January 2013.

    The rate on interest will be 8%, with an exemption for interest paid to a financial institution or arising from the sale on credit of any equipment, merchandise or services. (Austria, however, generally does not impose withholding tax on interest paid to nonresidents.)
  • Thailand
    Double Tax Treaty
    Dividends 10
    Interest1) 10 / 15
    Comment The treaty provides for a 10% rate if the interest is paid to a financial institution, and 25% in all other cases. The domestic rate of 15%, however, is lower and would apply instead.
  • Tunisia
    Double Tax Treaty
    Dividends 10 (25)2) / 20
    Interest1) 10
  • Turkey
    Double Tax Treaty
    Dividends 5 (25)2) / 15
    Interest1) 5 / 10
    Comment The 5% rate applies where interest is paid in respect of a loan made, guaranteed or insured for purposes of promoting export by a Turkish entity similar to the Oesterreichische Kontrollbank AG; the 10% rate applies to interest derived from a bank; otherwise, the rate is 15% (however, the domestic rate of 10% applies because it is lower).
  • Turkmenistan
    Double Tax Treaty
    Dividends 0
    Interest1) 0
    Comment Tax treaty between Austria and the former USSR is applicable.
  • Ukraine
    Double Tax Treaty
    Dividends 5 (10)2) / 10
    Interest1) 2/5
  • United Arab Emirates
    Double Tax Treaty
    Dividends 0
    Interest1) 0
  • United Kingdom
    Double Tax Treaty
    Dividends 5 (25)2) / 15
    Interest1) 0
  • United States
    Double Tax Treaty
    Dividends 5 (10)2) / 15
    Interest1) 0
  • Uzbekistan
    Double Tax Treaty
    Dividends 5 (25)2) / 15
    Interest1) 10
  • Venezuela
    Double Tax Treaty
    Dividends 5 (15)2) / 15
    Interest1) 4.95 / 10
    Comment The rate is 4.95% in the case of bank.
  • :Vietnam
    Double Tax Treaty
    Dividends 5 (70)2) / 10 (25)2) / 15
    Interest1) 10

Disclaimer

Die Schweizerische Bankiervereinigung stellt die nachfolgenden Steuertabellen kostenlos zur Verfügung. Sie enthalten die massgebenden Residual-Steuersätze, welche für die Berechnung der Abgeltungssteuer für die Zukunft teilweise zum Tragen kommen.

Die Schweizerische Bankiervereinigung übernimmt weder eine Gewähr für die Richtigkeit und Vollständigkeit der in den Steuertabellen enthaltenen Informationen. Ferner übernimmt die Schweizerische Bankiervereinigung auch keine Gewähr für die richtige Berechnung des Abgeltungssteuerbetrages für die Zukunft gestützt auf die Informationen aus den nachfolgenden Steuertabellen. Die Benützung der Steuertabellen erfolgt auf eigene Verantwortung. Um eine rechtlich verbindliche Auskunft zu den massgebenden Residual-Steuersätzen zu erhalten, verweist Sie die Schweizerische Bankiervereinigung höflich an die zuständigen Bundesstellen.

Die Schweizerische Bankiervereinigung übernimmt somit keinerlei Haftung für die nachfolgenden Steuerwerte in den Tabellen und die im Zusammenhang mit diesen Werten errechneten Abgeltungssteuern. - See more at: http://edit.swissbanking.ch/home/dossiers-link/steuerabkommen/steuerabkommen-steuertabellen-austria.htm#sthash.YC4fHy9p.dpuf