Observations by third parties on trade tax

Clarification on trade tax under the MoRaKG

Existence of State aid in the trade tax measure

Members of the liberal professions do not pay trade tax.

However, the Land of Hessen is not subject to trade tax.

The notification refers to the exemption from business tax.

the estimate of the business tax exemption needed to be revised

Tax notice (real estate tax, local residence tax, business tax) of the last 5 years

Guest Accommodation Room Tax, Minimum Business Tax and Telephone Calls Tax

Individual Tax Preparation Business Tax Preparation

In its place, Helaba had to pay the trade tax applicable to the remuneration of the silent partnership contribution.

BIO argues that the MoRaKG does not provide venture capital companies with preferential exemption from trade tax.

On the basis of this letter, VCFs/PEFs are subject to trade tax if their activity is considered to be a trading activity.

As stated in point 7.1.1, the trade tax measure constitutes State aid to VCCs.

The counter effect of the non-liability of the Land was the liability of the bank, which accordingly had to pay the trade tax.

During this time, Mrs Roth committed herself to the preservation of trade tax, which each municipality decided independently.

The amount of trade tax depends on your profit and the district in which your company is located.

Silent partnership contributions to credit institutions were usually provided by institutional investors which had themselves to pay the trade tax on the remuneration received.

In general, the trade tax rate in rural areas is lower than in large cities.

Levies such as trade tax and net worth tax, which are common in other countries, do not exist in Austria.