Taxes in Europe Database v2
Duties Law, BGBl. (federal legal gazette) No 267/1957, as last amended by BGBl. No 76/2011.
Most of the duties are exclusive federal state duties.
Basis of assessment
A wide range of exemptions provided for outside the framework of the Duties Law.
A wide range of rates is specified in the law.
Super reduced rate
Stamp duties: Usually tax due accrue by issuing the document or by executing the legal act.
Contract fees (legal transaction duties): Usually tax due accrue by drawing up the document in respect of the legal transaction.
The tax collector is the involved authority (payment of prescribed amounts) or in general the federal tax administration (tax office for duties, transfer taxes and games of chance).
Surcharges are scheduled, when duties are not paid in the manner specified by law.