Austria

Corporate - Branch income

Last reviewed - 23 December 2025

Austrian branches of foreign corporations are taxed in the same way as Austrian corporations, except that inter-company dividends received by Austrian branches of non-EU corporations are not tax exempt (see the Income determination section) and Austrian tax losses can be carried forward only if they exceed non-Austrian profits. Books and records may generally be kept abroad but they have to be made available in Austria upon official request during a tax audit.