Details on the Austrian capital gains tax on securities
Stocks and fund unitsacquired on or after 1 January 2011, as well as debt securities acquired on or after 1 April 2012, have been subject to a 27.5% securities capital gains tax (‘Wertpapier-KESt’) upon sale since 1 January 2016, and are therefore subject to final taxation. However, within this category of income, there is the option to offset losses. As with interest and dividends, the income is considered fully taxed. Tax matters, in particular, involve many details that must be clarified on a case-by-case basis. Therefore, it makes sense to consult your bank and/or tax advisor to determine which investments are best suited to your specific financial and tax situation.
Tip: You can find the latest information on tax issues on the website of the Federal Ministry of Finance at www.bmf.gv.at.
What you need to know about taxation of foreign stocks
Capital gains tax, withholding tax, or double taxation treaties – on our website and in our Börsenradio interviews, you’ll learn how stock trading – particularly in international stocks – is taxed for private investors in Austria and what you need to keep in mind.
Details on withholding taxes:
Refunds of withholding taxes on foreign dividends for Austrian retail investors
