Entlastung ausländischer Pensionskassen von der österreichischen Kapitalertragssteuer

Walter Loukota

Publikation: Wissenschaftliche FachzeitschriftOriginalbeitrag in Fachzeitschrift

Abstract

The article treats the Austrian relief available for foreign pension funds resident in EEA and EU member states regarding dividends and other capital yields received from Austria. EU corporate pension funds which are comparable to Austrian pension schemes are eligible for a full relief from Austrian dividend withholding tax. The ECJ has confirmed such requirement in a recent decision of October 2011 regarding Portuguese pension funds, which corresponds to the administrative practice in Austria. The Austrian Independent Finance Board (UFS) has
additionally confirmed that EU pension funds are even entitled to an exemption of withholding tax at source in Austria if they are comparable to an Austrian exempt pension scheme (" Pensionskassen "). Additionally, Walter Loukota examines in how far further relief is possible for EU and EEA pension funds and in the end comes to the conclusion that - owing to the worldwide applicable free movement of capital of the Treaty on the Functioning of the European Union - a full relief should be provided to portfolio dividends paid to pension funds of third states, as well.
OriginalspracheDeutsch (Österreich)
Seiten (von - bis)231
FachzeitschriftSWI - Steuer und Wirtschaft International
Ausgabenummer5
PublikationsstatusVeröffentlicht - 2012

Österreichische Systematik der Wissenschaftszweige (ÖFOS)

  • 505004 Finanzrecht

Zitat