Capital Yield Tax

Corporate dividends and interest income are subject to a 25% tax in Austria. This is a 'final tax', meaning that there is no connection with other income and therefore no increase in progressive rates. Foreign recipients of dividends or interest income - depending upon double taxation agreements applicable - are normally subject instead to a 10% withholding tax in Austria. For foreign parent companies in some cases there is no obligation on the subsidiary to withhold a source tax in relation to dividends paid
 
(see also dividend tax)