Duties Law, BGBl. (federal legal gazette) No 267/1957, as last amended by BGBl. No 76/2011.
The tax rate is set by
The tax base is set by
The reliefs are set by
Comments
Comments
Most of the duties are exclusive federal state duties.
Austria.
Stamp duties: Generally, the person in whose interest the document or the action is drawn up.
Contract fees: In the case of unilateral legal transactions, both contracting parties; in the case of multilateral legal transactions, all contracting parties concerned.
Tax object
Specifically listed documents and legal acts designated in the Duties Law, e.g. passports, certificates, petitions.
Specifically listed legal transactions, generally only in written form, e.g. tenancy agreements, surety declarations, marriage contracts, assignment agreements.
Basis of assessment
Stamp duties are fixed amounts depending on the generated document or the legal act.
Contract fees (legal transaction fees) are determined as a percentage of a specific value associated with the legal transaction.
Exemptions:
A wide range of exemptions provided for outside the framework of the Duties Law.
A wide range of rates is specified in the law.
VAT
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.