Taxation of investment income in Austria
Journal
Bulletin for International Taxation 2004 (Volume 58), No. 8
Examines the taxation of income from real estate and capital investments of resident individuals holding investments as part of their private assets. As regards income from real estate, the article discusses the tax treatment of current income from real estate, the transfer of real estate, and real estate funds. With respect to investment income, the article looks at the tax treatment of direct investments and investment funds.