Austria (AT)

Jurisdiction Overview

IDQuestionAnswer
402 *Corporate TIN: Are all legal persons subject to corporate income tax provided with unique and mandatory Taxpayer Identifier Numbers (TINs) which are mandatory for filing their tax returns? Yes
 Data Date: 2019

Notes

 
Entities are automatically issued with a Taxpayer Identifier Number (TIN) (OECD 2017). According to Austria's Ministry of Finance, all legal persons subject to personal income tax are provided with unique and mandatory TINs which are mandatory for filing their tax returns (TJN-Survey 2017). This was confirmed at the OECD Automatic Exchange Portal.

Sources

TJN-Survey 2017
 
OECD 2017 Table A.73
 
https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-identification-numbers/Austria-TIN.pdf