DT2752 - Double Taxation Relief Manual: Guidance by country: 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)
• director’s tax (Aufsichtsratsabgabe) (abolished from 31 December 1988)
• corporation tax (Körperschaftsteuer)
• trade tax (Gewerbesteuer) in so far as computed on the basis of profits (abolished from 1 January 1994)
• tax on foreigners or non-residents (Ausländersteuer)

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

• wealth tax (Vermõgensteuer) (abolished from 1 January 1994)
• land tax (Grundsteuer)
• capital levy (Vermõgensabgabe)
• substitute inheritance tax (Erbschaftssteuer-äquivalent) (abolished from 1 January 1994)
• 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)