Market Taxation Guide - Austria

01.01.2016

This Market Taxation Guide (Austria) provides the following details:

  • Reference information about all taxes applied at source, through Clearstream Banking and its local depositories, to securities deposited in Clearstream Banking; and
  • Instructions for obtaining relief at source or a refund of withholding tax, where these are available, through Clearstream Banking.

New and improved tax information and procedures that become available will be included on an ongoing basis.

Important note:

This Market Taxation Guide (including any attachments and other links) is for informational purposes only and is not intended and should not be considered to be legal advice on any subject matter. Readers of this Market Taxation Guide, whether customers or otherwise, should not act or refrain from acting on the basis of any information included in this Market Taxation Guide without seeking appropriate legal or other professional advice.

Withholding tax

No withholding tax is deducted from interest on Austrian debt securities held in Clearstream Banking.

EquitiesHolding restriction?Withholding tax rateRelief at
source
Quick
refund
Standard
refund
No27.5%
Residents of Double Taxation Treaty (DTT) countriesNoNoYes

Residents of Austria cannot reclaim withholding tax through Clearstream Banking.

Capital gains tax

There is no capital gains tax withheld through Clearstream Banking on securities held in Clearstream Banking. Capital gains tax may however be payable on specific gains. Clearstream Banking does not assist in this regard. Please consult your tax advisor for further information.

Stamp Duty

There is no stamp duty withheld through Clearstream Banking on securities held in Clearstream Banking. Stamp duty may however be payable on specific transactions. Clearstream Banking does not assist in this regard. Please consult your tax advisor for further information.

FATCA

Please find the GIIN numbers for our depository and the CSD:

Erste Group Bank AG  L99T2F.00000.LE.040
OeKB CSD GmbHYS6GTM.00003.ME.040