Austrian holding companies fall under the normal Austrian tax system (tax rate of 25%) but dividends and capital gains are in general exempt under the participation exemption. However, the lack of special provisions for holding companies sets Austria apart from tax havens.

In 1992, Austria set up a law on Private Foundations. Such Private Foundations can be used for each purpose, ie. not only for charitable purposes, and therefore especially for tax and succession planning.

Austria […]

If you have one or more severe and prolonged impairments that restrict your ability to perform a basic activity of daily living, you may be eligible to claim the Canadian disability tax credit on your personal income tax return. The amount of the credit is dependant on your circumstances, but can be as high as $1,900.20 per year, as a direct reduction of your Canadian income tax payable to CRA. The income tax credit […]