Austria

Company Formation

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• GmbH (Limited Liability Company) minimum capital €35,000, AG (Stock Corporation) minimum €70,000
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• 24% corporate income tax rate
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• Full EU market access and freedom of establishment
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• Strong intellectual property protection and enforcement
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• Popular for trading, consulting, financial services and regional headquarters
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• Requires local directors and registered office with real substance

Residency Options

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• Entrepreneur visa for business founders and investors
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• Red-White-Red Card for skilled workers and key personnel
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• Settlement permit for financially independent persons (proof of income required)
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• No formal residency by investment program but wealthy individuals can qualify through business establishment or sufficient means
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• Residency leads to EU long-term residence and path to citizenship after 10 years (6 years with integration achievements)

Tax & Treaty Benefits
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• Extensive double tax treaty network (90+ countries)
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• Holding company regime with participation exemption on qualifying dividends and capital gains
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• No withholding tax on dividends to EU parent companies (EU Parent-Subsidiary Directive)
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• Wealth tax abolished; inheritance and gift tax abolished
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• Personal income tax progressive up to 55% (residency planning important)

Banking & Infrastructure
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• World-class private banking and wealth management sector
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• Corporate banking with Austrian and international institutions
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• Gateway to CEE (Central and Eastern European) markets
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• Strong confidentiality traditions balanced with OECD/EU transparency standards
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• Premium quality of life, education and healthcare systems