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Corporation Tax Statistics 2007

The corporation tax statistics is based upon already existing statistical data provided by the fiscal administration. Liable to corporation taxation is income earned by legal entities. The tax assessment is carried out in accordance with the provisions of the Corporate and Income Tax Act.

Starting from the year 2005 the corporation tax law was modified in two respects. On the one hand the tax rate was lowered from 34% to 25%, on the other hand there was introduced the possibility of joint taxation for company groups.

Results for 2007

In the year 2007, 113 173 cases were assessed which meant an increase in comparison to the previous year of 4.4%. In 98.2% of all cases individual corporations were assessed, only 1.8% of assessments concerned company groups (2 072 cases). The ratio between cases of taxation and cases with zero tax liability did not shift further. The cases of taxation had a share of 60.6% while the cases with zero tax liability comprised 39.4% correspondingly.

The taxable income increased considerably in the year 2007, namely by 10.2% or € 2 306 million, and amounted to € 24 840 million. The corporation tax increased by 10.1%. It yielded to an overall of € 6 312 million.

Company Groups

Despite the low numeric share of company groups of merely 1.8% they generated 37.7% (€ 9 376 million) of the taxable income. In this figure the losses of foreign group members (€ 498 million) are already deducted. Company groups contributed an overall of 37.2% (€ 2 346 million) to the tax revenue.

Legal Forms

Of those companies, which were not part of a company group, the limited liability companies (Gesellschaften mit beschränkter Haftung) had the biggest share with 87.0% of all cases assessed. They contributed approximately half of the tax revenue (49.4%). Although joint stock companies (Aktiengesellschaften) represented a mere 1.1% of all cases (1 193), they contributed 7.1% to the tax revenue.

Income Levels

The hitherto high concentration of the tax revenue did not see any change in consequence of the implementation of the taxation of company groups. Those 2.6% of all cases assessed which had a taxable income of € 1 million or more accounted for 76.0% of the total tax revenue (in the year 2006 2.5% of the cases assessed yielded 75.7% of the tax revenue).

Economic Branches

The primary sector accounted for 1.2% of all cases assessed and its share of the tax revenue amounted to 2.8%. Those 22.0% of the companies, which belonged to the secondary sector, contributed 38.7% of the tax revenue. The largest shares were provided by the tertiary sector with 76.8% of all cases and 58.5% of the tax revenue.

Regional Structure

Due to the regional allocation of entities subject to corporation taxation to their respective registered head office, regional representation is subject to a distorted picture of the economic concentration, since enterprises with different sites (e.g. the branches of retail chains) are allocated to their main location only. The federal province of Vienna dominated quite clearly with a share of 31.8% in all cases and 38.1% of the total tax yield. It was followed by the federal provinces of Lower Austria and Upper Austria. Burgenland provided only 2.4% of the cases and 0.9% of the tax yield.

Note: The brochure 2007 Corporation Tax Statistics (in German only), complete with all its tables, can be downloaded as a PDF file, free of charge. Simply click the “Publications” sheet (see below).

    
  • Table(s)
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Corporation tax statistics - main characteristics from 1997 to 2007HTMLPDFXLSX
Corporation tax statistics - main results 2007PDFXLSX


Mag. Judith Falkinger


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