Austria (AT)

Jurisdiction Overview

IDQuestionAnswer
552 *Legal Person, Resident, Independent Party: Dividends Exemption.
 Data Date: 2019

Notes

 
Participation exemption is available for dividends derived from EEA countries and other foreign countries as well. Participation exemption for portfolio dividends is also available under certain circumstances (IBFD 2019b).

Sources

IBFD 2019b