Fachprüfung Steuerberater Practice Questions - Austria Fachprüfung Für Steuerberater (Statutory Tax Advisor Examination) Exam

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Under § 24 Abs. 4 KStG, what is the statutory Minimum Corporate Tax (Mindestkörperschaftsteuer - Mindest-KSt) for an Austrian limited liability company (GmbH)?

5% of the statutory minimum share capital (€10,000), equaling €500 per year (€125 per quarter), with start-up relief of €500/year for the first 5 years and €1,000/year for the next 5 years A flat €5,000 per year regardless of share capital 0% if the company incurs an operating loss 10% of gross annual corporate turnover

Correct Answer:

5% of the statutory minimum share capital (€10,000), equaling €500 per year (€125 per quarter), with start-up relief of €500/year for the first 5 years and €1,000/year for the next 5 years

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