Establishing a business in Austria can be streamlined by purchasing a shelf company—a preregistered, inactive company ready for immediate use. This approach offers several advantages for entrepreneurs and investors aiming to enter the Austrian market efficiently.. 1. Immediate Operational Capability Acquiring a
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Basis of corporate income tax (Körperschaftsteuer) Corporations (i.e. limited liability corporation [GmbH], stock corporation [AG]) are subject to unlimited taxation in Austria of their entire (domestic and foreign) income if they have their legal seat or place of effective management in Austria.
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