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Tax treatment of investments by foreign private equity funds in Austria19/03/2003. Source: Leitner & Leitner. Andreas Sauer, Helmut Moritz
 Despite the difficult economic situation, private equity investment in Austria is on the rise. This is in part due to the favourable tax treatment of investors in Austria, say Andreas Sauer and Helmut Moritz of Leitner & Leitner.
However, there are several aspects which have to be considered when investing in Austria. This article introduces the most common structures used by private equity firms when investing in Austria and summarises the tax aspects the investors have to deal with.
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Copyright © 2003 Leitner & Leitner
Leitner & Leitner was established in 1959 as a certified public accountants and tax con-sulting company. It currently employs a staff of around 300 employees and has offices in Vienna and Linz as well as subsidiaries in Czech Republic, Slovak Republic, Hungary and Slovenia. For futher information please visit www.leitner-leitner.com
Andreas Sauer is tax partner and Helmut Moritz, LL.M. (NYU) is tax manager with Leitner & Leitner, Vienna, Austria.
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