Taxation in Austria

The Tax Law of the Republic of Austria is the part of the law which the sum of the rules for public finance is devoted to. In addition to the substantive tax law include compensatory finance law, financial constitutional law, the budget law with the rules on cash management, the assets and liabilities of financial management and the monopoly right to do so. Systematically, the tax law is attributable to public law and administrative law here. In addition, systemic close ties to the commercial and corporate law.

Tax legislation in Austria is not summarized in a uniform body of law, but is distributed over a large number of individual laws and specific provisions in federal law, state law and municipal law.