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The Ministry of Finance has been considering amending the international participation exemption since the Primarolo Group labelled it a harmful tax measure and listed it in its 1999 report. Specifically, the ministry is proposing to exclude capital gains from the international participation exemption, and change the anti-abuse rule in respect of it.
Overview (October 2002)
Including: Corporate Income Taxation; Anti-avoidance Regulations; Reorganization of Enterprises; Capital Transfer tax; Corporate Income Taxation.
The Austrian Constitutional Court has issued a decision of particular importance for foreign investment funds. The case concerned the discriminatory treatment of holders of foreign investment fund certificates under current domestic tax law. Following the decision, the acquisition of such certificates is likely to be more attractive for individual Austrian investors.
