Publikation

Taxation of Foundations in Europe

The fiscal privileges enjoyed by private foundations in Austria have recently become a Topic of heated discussion once again. When Austria abolished the estate and gift tax, the question was raised of what was to be done about the capital transfer tax of 5% payable on the value of assets transferred into a private foundation and which was designed as a flat-rate estate and gift tax.

Art der Publikation:
Studie

Erscheinungsort:
Vienna

AutorenInnen:
Otto Farny, Ani Degirmencioglu, Michael Franz and Gertraud Lunzer

HerausgeberIn:
The chambers of LabourThe chambers of Labour

ISBN:
978-3-7063-0367-5

Datum/Jahr:
January 2009

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