Austrian Tax Code APK
Aug 26 2013
The description of Austrian Tax Code
In Austria, the income tax for individuals in 2005 was progressively set up to 50% on a four-bracket progressive schedule: 21% (on taxable income from €3,640 to €7,270; 31% (€7,270 to €21,800); 41% (€21,800 to 50,870); and 50% above €51,000. Married people are taxed separately. Payroll withholding tax is in effect.
Taxes are levied on corporations (25% on distributed and undistributed profits), trade income, real estate, inheritance, dividends, gifts, and several miscellaneous services and properties. A value-added tax was introduced January 1, 1973 at a basic rate of 16%.
The standard rate in 2005 was 20%. A reduced rate of 10% applied to basic foodstuffs, agricultural products, rents, tourism, and entertainment; banking transactions are exempt and exports are un-taxed. There was also an augmented rate of 32% on automobiles, airplanes, and ships.
Capital gains and dividend income are taxed at 25% and are withheld at the source. There is no wealth tax. In accordance with EU guidelines, tax exemptions and reductions are included in incentive packages for investment in economically depressed and underdeveloped areas along Austria’s eastern border (SOURCE: Wikipedia).
Read the entire Austrian Personal and Corporation Tax Code. Search at will. All sections of the Act are available in the app.
Whether you are a layperson, law student, chartered accountant, a corporate lawyer or a taxpayer, this is an invaluable reference since it contains full text of the Act. You can search using any keyword and the app will show you the relevant sections.
* To see all sections of the Act (index) do not enter any search term and hit the search key. This provides you with complete list of chapters like a TABLE OF CONTENTS.
The list of contents chapter-wise comes up by default when you start the application.
To see list of contents chapter-wise, press the search key with no search text.
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- Austrian Tax Code 2.0 for Android 2.2+ APK Download
Version: 2.0 (2) for Android 2.2+ (Froyo, API 8)
Update on: Aug 31 2016
APK File SHA1: c3badd664a04e3c9b50efb08c006806391a59727
What's new: Improved user interface