Taxes in Europe Database v2
Chamber of Commerce Law, BGBl. (federal gazette) No 103/1998, last amended by BGBl. I No 46/2014.
Beneficiaries are the Federal Chamber of Commerce and the Provincial Chamber of Commerce.
Enterprises which are members of Chamber of Commerce.
KU I: Input tax
KU II: Wages and salaries
Basis of assessment:
KU I: Input tax deduction according to VAT Law (special rules for banks and insurance companies).
KU II: Sum of wages and salaries (same basis of assessment as employer contribution to familiy burden equalization fund).
KU I: Chamber of commerce members with an annual turnover not exceeding € 150,000 are exempt.
KU II: An allowance of € 1,095 is deductible for wage sum below € 1,460.
KU I: 3‰
KU II: There is a basic rate of 0.15 % (Federal Chamber) and an additional rate set by the Provencial chambers which differs from 0.36 up to 0.44%.
KU I: Quarterly self-calculation procedure. Due date is one month and 15 days after the end of the quarter.
KU II: Monthly self-calculation procedure. Due date is one month and 15 days after the end of the quarter.
Federal tax administration.
The tax is set by the chamber of commerce, collected by the Federal tax administration and reimbursed to the chamber of commerce.