Austria (AT)

Jurisdiction Overview

476 *LO Record: Does the registration of domestic limited partnerships comprise information on the legal ownership of all partners? Yes, all partnerships require recording of all partners/legal owners of all partners.
 Data Date: 2018


"Information that OG [General Partnerships] and KG [Limited Partnerships] in Austria must provide upon registration includes the identity of their partners and this must be updated in the Firmenbuch. OG, KG and GesbR have filing obligations under Austrian tax law. Thus, revenue authorities receive information on partners in a partnership on an annual basis, through the compulsory declarations that partnerships must file. Any change in the facts that are of significance for tax purposes must also be disclosed within one month of the event to revenue authorities. This includes information the identity of the partners, as partnership profits are taxed within the hands of the partners. These different avenues ensure partnerships’ ownership information is available in all circumstances." (GF 2015: 34-35; [TJN note]). This information is confirmed by the 2018 Global Forum report (GF 2018: 44).

GF 2015: 34-35; GF 2011: 26-27; GF 2018: 44