Austria · Guide
The Participation Exemption, and the Holding Periods That Govern It
Which subposition exempts which profit share, what the one tenth and the year are actually a condition of, the option that has to be taken in one return and closed in one month, and the provision that switches all of it off.
Updated 18 September 2026. Every condition below is quoted from the subposition that sets it, with the gazette reference and the date the version took effect.
Austria does not have one participation exemption. It has a list of seven kinds of profit share that KStG § 10 Abs. 1 exempts from corporate income tax, and a separate rule in Abs. 3 that takes gains, losses and value changes on one of those seven out of the income calculation altogether. The one tenth held for an uninterrupted year is the test for the second thing, not the first. A foreign dividend can arrive exempt with no minimum holding and no holding period at all, under Abs. 1 Z 5 or Z 6. What the one tenth and the year buy is the treatment of the gain. The structure this sits inside is on the holding company guide and the rate is on the corporate tax guide; this article is § 10 and § 10a.
- The seven things § 10 Abs. 1 exempts
- What the one tenth and the year are a condition of
- What Abs. 3 leaves out of account
- The option, and the month that closes it
- A disposal, and the seven years behind it
- § 10a, the off switch
- The ordinance the statute points at
- The exemption and a loss
- Where this article stops
- Sources
- FAQ
The seven things KStG § 10 Abs. 1 exempts
Beteiligungserträge are exempt from corporate income tax. The paragraph then says what they are, in seven numbered subpositions, and the differences between them decide everything else on this page.
| Subposition | What it exempts | Threshold or period |
|---|---|---|
| Z 1 | Profit shares of any kind from a participation in a domestic Kapitalgesellschaft or Erwerbs- und Wirtschaftsgenossenschaft, in the form of company or cooperative shares | none |
| Z 2 | Rebates from domestic cooperatives under KStG § 8 Abs. 3 Z 2, and receipts from shares in corporately organised associations of persons (Agrargemeinschaften) | none |
| Z 3 | Profit shares from a participation in a domestic corporation in the form of *Genussrechte* and other financing instruments within KStG § 8 Abs. 3 Z 1, second indent | none |
| Z 4 | Profit shares from *Partizipationskapital* within KStG § 8 Abs. 3 Z 1, first indent | none |
| Z 5 | Profit shares within Z 1 to Z 4 from a participation in a foreign corporation meeting the Annex 2 EStG conditions of Article 2 of Directive 2011/96/EU, where it does not fall under Z 7 | none |
| Z 6 | Profit shares within Z 1 to Z 4 from a participation in a foreign corporation comparable to a domestic corporation within KStG § 7 Abs. 3, resident in a state with which comprehensive administrative assistance exists, where it does not fall under Z 7 | none |
| Z 7 | Profit shares of any kind on the basis of an *internationale Schachtelbeteiligung* within Abs. 2 | one tenth, one uninterrupted year |
| Abs. 4 | Takes the exemption back: profit shares within Z 5 to Z 7 are not exempt so far as they are deductible at the foreign corporation | applies to Z 5, Z 6 and Z 7 alike |
Read on 18 September 2026 from KStG § 10, in the version in force from 1 January 2020 (BGBl. Nr. 401/1988 as last amended by BGBl. I Nr. 103/2019). Abs. 4 reads: "Von der Körperschaftsteuer nicht befreit sind Gewinnanteile im Sinne des § 10 Abs. 1 Z 5 bis 7, soweit sie bei der ausländischen Körperschaft abzugsfähig sind." The paragraph does not itself name the states with which comprehensive administrative assistance exists.
What the one tenth and the year are a condition of
Abs. 2 defines the internationale Schachtelbeteiligung, and it is precise about all four of its elements: the holder is a taxpayer within KStG § 7 Abs. 3, or an unlimited-taxpayer foreign corporation comparable to one; the holding is demonstrably in the form of capital shares; the period is an uninterrupted one of at least one year; the size is at least one tenth. The company held must be comparable to a domestic Kapitalgesellschaft (Z 1) or meet the Directive Article 2 conditions (Z 2).
That definition does two jobs and only two. It supplies Abs. 1 Z 7, and it is the gateway to Abs. 3. It is not a condition of the foreign dividend exemption, because Z 5 and Z 6 exempt a foreign profit share that is not within Z 7 and neither of them mentions a size or a period. So the one tenth and the year do not decide whether a foreign dividend is exempt. They decide which subposition exempts it, and therefore how the gain on the same shares is treated. What Z 5 and Z 6 do ask about is the payer: the Directive conditions in the one case, comparability plus comprehensive administrative assistance in the other.
A second sentence closes Abs. 2, and it moves the date on which a holding qualifies: "Die genannte Frist von einem Jahr gilt nicht für Anteile, die auf Grund einer Kapitalerhöhung erworben wurden, soweit sich das Beteiligungsausmaß dadurch nicht erhöht hat." Shares taken up in a capital increase serve no fresh year of their own, so far as the percentage held did not rise.
Four routes into KStG § 10, and what each one does to a gain
Domestic corporationKStG § 10 Abs. 1 Z 1 to Z 4
A profit share from an Austrian Kapitalgesellschaft, cooperative, Genussrecht or Partizipationskapital
- Threshold
- none
- Dividend
- exempt from corporate income tax
- Gain on the same shares
- taxable
Foreign, Directive companyKStG § 10 Abs. 1 Z 5
A foreign corporation meeting the Annex 2 EStG conditions of Article 2 of Directive 2011/96/EU
- Threshold
- none
- Dividend
- exempt from corporate income tax
- Gain on the same shares
- taxable
Foreign, comparable companyKStG § 10 Abs. 1 Z 6
Comparable to an Austrian corporation within § 7 Abs. 3, resident where comprehensive administrative assistance exists
- Threshold
- none
- Dividend
- exempt from corporate income tax
- Gain on the same shares
- taxable
Internationale SchachtelbeteiligungKStG § 10 Abs. 1 Z 7 with Abs. 2 and Abs. 3
At least one tenth, demonstrably in capital shares, for an uninterrupted year
- Threshold
- one tenth, one uninterrupted year
- Dividend
- exempt from corporate income tax
- Gain on the same shares
- gain, loss and other value changes left out of account
And the two provisions that take it back
- KStG § 10 Abs. 4
The profit share is not exempt so far as it is deductible at the foreign corporation. - KStG § 10a Abs. 7
Low taxation below 15 percent plus a passive business focus removes both the exemption and the Abs. 3 neutrality, for an internationale Schachtelbeteiligung and for any holding of at least 5 percent within Abs. 1 Z 5 or Z 6.
Read from KStG § 10 and § 10a on 18 September 2026. A profit share may meet more than one of the first three routes, and both Z 5 and Z 6 step aside where Z 7 applies.
What Abs. 3 leaves out of account, and what it does not
Abs. 3 opens: "Bei der Ermittlung der Einkünfte bleiben Veräußerungsgewinne, Veräußerungsverluste und sonstige Wertänderungen aus internationalen Schachtelbeteiligungen im Sinne des Abs. 2 außer Ansatz." Three things follow from the words rather than from any commentary. It is not an exemption but a removal from the income calculation, so it reaches a loss exactly as it reaches a gain. It reaches other changes in value, which takes in a write-down to the lower going-concern value as well as a disposal. And it reaches only holdings within Abs. 2, so an Austrian subsidiary is outside it and so is a foreign holding that sits on Z 5 or Z 6 alone.
The paragraph then carries its own carve-out for the end of a company. Neutrality applies to the demise of the foreign corporation by liquidation or insolvency, "sofern nicht tatsächliche und endgültige Vermögensverluste vorliegen", and where there are such actual and final asset losses they are reduced by tax-free profit shares of any kind arising in the last five business years before the year in which the liquidation opened or the insolvency occurred. Exempt dividends taken out in the five years before the end therefore come off the deductible loss at the end.
Before a holding structure is committed to
Send the chain as it stands, where each company is resident and what each one does. We set out which subposition each profit share falls under and which filings follow. Where an answer is reserved to a licensed Austrian Steuerberater, we say so rather than answer it.
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The option for tax effectiveness, and the month that closes it
Neutrality is the default and the taxpayer can switch it off. Abs. 3 sets out the option in five subpositions: Z 1 is the declaration itself, and the other four fix when it can still be changed, what it reaches and who else it binds.
| Subposition | What it provides |
|---|---|
| Z 1 | The taxpayer declares in the corporate income tax return for the year of acquisition, or for the year in which an internationale Schachtelbeteiligung comes into existence through the additional acquisition of shares, "dass Gewinne, Verluste und sonstige Wertänderungen für diese steuerwirksam sein sollen (Option zugunsten der Steuerwirksamkeit der Beteiligung)" |
| Z 2 | "Die Option kann nur innerhalb eines Monats ab Abgabe der Körperschaftsteuererklärung durch deren Berichtigung nachgeholt oder widerrufen werden." One month from filing, and only by correcting that return |
| Z 3 | The option taken extends to the enlargement of an existing internationale Schachtelbeteiligung by additional acquisitions |
| Z 4 | On a sale, or a transfer within a reorganisation under the Umgründungssteuergesetz, to a directly or indirectly group-affiliated corporation, the acquiring corporation is bound by the option, including where it already holds a participation in the same foreign corporation for which the option was exercised the other way |
| Z 5 | Where the participation becomes an internationale Schachtelbeteiligung because the company held moves its seat abroad, neutrality does not reach the difference between book value and the higher going-concern value at that moment. Where one ceases because that company moves its seat into Austria, and no option was declared, the higher going-concern value at that moment counts as the book value |
KStG § 10 Abs. 3 Z 1 to Z 5, in the version in force from 1 January 2020, read at source on 18 September 2026. Z 1 names the return the declaration belongs in, Z 2 gives one month from the filing of that return to make it up or take it back, and Z 3 and Z 4 carry it forward to later purchases and to a group transferee.
A disposal, and the seven years that can sit behind it
On a disposal the question is which of four regimes the shares were in. A domestic participation was never in Abs. 3, so the gain is part of the company's income and bears corporate income tax at 23 percent for calendar years from 2024 (KStG § 22 Abs. 1). A foreign participation exempt under Z 5 or Z 6 alone is in the same position on the gain. A participation within Abs. 2 with no option is neutral, gain and loss alike. A participation within Abs. 2 with the option is in the base in both directions, the loss side then running into the limits in KStG § 12 Abs. 3 set out below.
The fifth possibility is not in the act at all. It is in the ordinance made under it. Where the method switch in § 10a Abs. 7 applies, Abs. 3 neutrality does not, and VO-Passiveinkünfte § 6 Z 5 decides the question by looking backwards: "Wird eine internationale Schachtelbeteiligung veräußert, erfolgt die Beurteilung des Unternehmensschwerpunktes und der Niedrigbesteuerung anhand der letzten sieben abgeschlossenen Wirtschaftsjahre vor der Veräußerung." A passive focus over that period is one where total passive income exceeds half of total income, and the same subposition supplies the escape, where the participating corporation makes it credible that the gain came predominantly from the active business area. Where the switch does apply, it applies to the whole gain: "Ein etwaiger Methodenwechsel ist stets auf den gesamten Veräußerungsgewinn anzuwenden." One further rule runs the other way. Under § 10a Abs. 9 Z 2 the proceeds are exempt so far as they contain profits already added to the Austrian parent under the inclusion in Abs. 5.
KStG § 10a, the off switch
§ 10a is not an anti-abuse discretion. It is a set of arithmetic tests, and a holding either meets them or does not.
| Test | What it requires | Subposition |
|---|---|---|
| Low taxation | An actual foreign burden of less than 15 percent, the income being computed under EStG § 5 Abs. 1 and the rest of the EStG and the KStG, with KStG § 12a disregarded. A recognised national top-up tax under Mindestbesteuerungsgesetz § 2 Z 28 counts towards the burden | Abs. 3, in force from 1 January 2026 |
| Deemed low taxation | Residence, at the balance sheet date, in a state on the EU list of non-cooperative jurisdictions, whatever the company actually pays | Abs. 11 |
| Passive income | The catalogue is closed: interest and other income from financial assets, royalties and other income from intellectual property, dividends and share-disposal income so far as they would be taxable at the participating corporation, finance leasing, insurance and banking and other financial activities, and low-value-added intra-group billing companies | Abs. 2 Z 1 to Z 6 |
| Inclusion: the size test | Passive income more than one third of total income, with exempt dividends and share-disposal income counted in total income | Abs. 4 Z 1 |
| Inclusion: the control test | More than 50 percent of votes, capital or profit entitlement, alone or with associated enterprises, directly or indirectly. An enterprise is associated at 25 percent | Abs. 4 Z 2 |
| Inclusion: the substance test | The foreign corporation carries on no substantive economic activity as to staff, equipment, assets and premises, and the Substanznachweis is on the Austrian controlling corporation | Abs. 4 Z 3 |
| What is included, and when | The pro rata share of the passive income, as business income, in the year in which the foreign balance sheet date falls. A loss is not included | Abs. 5 Z 1 to Z 3 |
| The method switch | An internationale Schachtelbeteiligung, or a holding of at least 5 percent whose profit shares fall under Abs. 1 Z 5 or Z 6, where the low-taxed company's business focus is passive income. Both the Abs. 1 Z 5 to Z 7 exemption and the Abs. 3 neutrality fall away, and foreign tax is credited instead | Abs. 7 Z 1 |
| The financial undertakings carve-out | Neither the inclusion nor the switch applies to a foreign financial undertaking within Article 2(5) of Directive (EU) 2016/1164 where not more than one third of its passive income comes from transactions with the Austrian corporation or its associated enterprises | Abs. 8 |
| Relief from double taxation | Credit on application for the foreign burden and for a comparable foreign upstream inclusion, and an excess carried forward on application, the minimum tax in KStG § 24 Abs. 4 being disregarded when the excess is worked out | Abs. 9 Z 1 to Z 4 |
Where the switch bites, the tax is charged with a credit rather than at the full rate, and the capital yields side of the same distribution is on the withholding tax guide.
KStG § 10a, in the version in force from 1 January 2026, BGBl. I Nr. 99/2025, read at source on 18 September 2026. Abs. 3 reads: "Niedrigbesteuerung einer ausländischen Körperschaft liegt vor, wenn deren tatsächliche Steuerbelastung im Ausland weniger als 15% beträgt. Dabei ist das Einkommen der ausländischen Körperschaft nach § 5 Abs. 1 des Einkommensteuergesetzes 1988, den übrigen Vorschriften des Einkommensteuergesetzes 1988 sowie dieses Bundesgesetzes zu ermitteln." The counting of a recognised national top-up tax is what the 2026 version added.
The ordinance the statute points at
Abs. 10 of § 10a empowers the Finance Minister to set out how the inclusion and the method switch are carried out, and the ordinance exists: the VO-Passiveinkünfte niedrigbesteuerter Körperschaften, BGBl. II Nr. 21/2019, in force from 26 January 2019 and first applied at the 2019 assessment. Ten paragraphs, and several of them decide cases the act leaves open.
VO § 1 governs the low-tax computation. It is made for each business year separately. Where the foreign income is taxed only when it is distributed, the nominal rate decides, and the same is true where the income computed for the test is negative. Refunded tax counts as not paid, with a long stop: "Erfolgt jedoch innerhalb von neun Jahren nach dem hinsichtlich der Niedrigbesteuerung zu beurteilenden Wirtschaftsjahr tatsächlich keine solche Steuerrückerstattung und liegt deshalb in diesem Wirtschaftsjahr keine Niedrigbesteuerung vor, stellt dies ein rückwirkendes Ereignis im Sinne des § 295a der Bundesabgabenordnung dar." Abs. 4 then carries a safe harbour that the act does not: where the average burden fails the test only because the foreign law writes assets down differently, allows different provisions or offsets losses from other periods, "ist keine Niedrigbesteuerung im Sinne des § 10a Abs. 3 KStG 1988 anzunehmen".
VO § 4 turns the substance test into two presumptions running in opposite directions. Against substance: "Insbesondere bei folgenden Tätigkeiten besteht die Vermutung, dass eine oder mehrere dieser Tätigkeiten noch keine wesentliche wirtschaftliche Tätigkeit begründen", the first of the three listed being "das bloße Halten von Beteiligungen und ihre Veräußerung". For substance: where at least one third of staff, equipment, assets and premises go to the activities and at least one third of total income comes from them.
Three more are worth naming. VO § 2 Z 2 allows the two preceding business years into the one-third test where a year overshoots by not more than 25 percent, or where the active income is negative. VO § 5 Z 2 nets positive against negative passive income and carries an excess forward against later positive passive income, a Wartetaste, and Z 3 makes what is included business income at the Austrian parent. VO § 6 Z 2 puts the passive business focus at more than half of total income, and Z 4 assesses a distribution by the year in which the profits were earned, treating the earliest years as distributed first where the corporation cannot show otherwise.
Where a structure is being built rather than described
Send the shareholding chain, the residence of each company and where the income is earned. You get the subposition each item falls under, the filings and the dates, and the point at which a licensed Austrian adviser has to take over.
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The exemption and a loss
A tax-free receipt and a deductible loss do not sit together comfortably, and Austrian law says so in three places. The first is Abs. 3 itself, which is symmetrical: a holding whose gains are out of account has its losses and write-downs out of account too, and the option in Z 1 buys the deduction and the tax on the gain in the same act.
The second is KStG § 12 Abs. 3. Z 1 allows a write-down to the lower going-concern value, or a loss on a disposal or other retirement, only so far as it is proved that the impairment or loss is not causally connected with distributions out of the company held. It then limits its own reach in its last sentence: "Dies gilt nur, wenn die Beteiligungserträge aus dem Kapitalanteil unter § 10 Abs. 1 fallen." Z 2 spreads a deductible write-down or loss on a fixed-asset participation over the year and the following six, one seventh each, except so far as there is a write-up, or hidden reserves are realised on that participation, or hidden reserves realised in the same year on another fixed-asset participation outside the provision are set off on application.
The third is § 12 Abs. 2, under which expenses outside § 11 Abs. 1 are not deductible so far as they stand in a direct economic connection with tax-neutral increases in assets and in income. None of this reaches a seller who is an individual rather than a company: that is a different charge, and it is on the capital gains tax guide.
Where this article stops
This article states what the subpositions require and what follows from them mechanically. It does not say whether a particular holding qualifies, whether an option should be exercised, or how a chain should be arranged, and it cannot: advice on a taxpayer's own position is reserved to a licensed Austrian Steuerberater by WTBG 2017 § 2 Abs. 1, and § 124 Abs. 1 Z 1 makes even offering it an offence. The substance test in § 10a Abs. 4 Z 3 and the business-focus test in VO § 6 are decided on the whole picture of a particular company, which is the clearest case on the site of a question the statute answers only once the facts are in front of someone entitled to weigh them.
Sources, and how this article is kept accurate
Last updated 18 September 2026, when each provision was read from the consolidated text published by the Bundeskanzleramt through the RIS open-data service.
- KStG 1988 § 10, in the version in force from 1 January 2020, BGBl. Nr. 401/1988 as last amended by BGBl. I Nr. 103/2019. KStG § 10a, in force from 1 January 2026, BGBl. I Nr. 99/2025. KStG § 12, in force from 1 January 2026, BGBl. I Nr. 99/2025. Also cited without a link: KStG § 7 Abs. 3, § 8 Abs. 3, § 11 Abs. 1, § 12a, § 22 Abs. 1, § 24 Abs. 4 and § 26c Z 68; EStG § 5 Abs. 1, § 6 Z 2 lit. a and Annex 2; BAO § 295a; Mindestbesteuerungsgesetz § 2 Z 28, BGBl. I Nr. 183/2023; WTBG 2017 § 2 Abs. 1 and § 124 Abs. 1 Z 1.
- VO-Passiveinkünfte niedrigbesteuerter Körperschaften, BGBl. II Nr. 21/2019, in force from 26 January 2019, made under KStG § 10a Abs. 10 and first applied at the 2019 assessment: §§ 1, 2, 4, 5 and 6 are linked above, and §§ 3, 7, 8 and 9 are cited in text.
- A version check, because a reader is entitled to one. The RIS open-data service was asked for the version of each paragraph in force on 1 January 2027, 1 January 2028 and 1 January 2029. § 10 still answers with the 2020 version and § 10a with the 2026 version on every one of those dates, so neither carries a gazetted-but-not-yet-commenced amendment. The corporate tax rate does change in 2028, and that is on the corporate tax guide.
Frequently asked questions
What is the Austrian participation exemption?
It is KStG § 10. Abs. 1 exempts seven kinds of profit share from corporate income tax, four of them domestic and three foreign, and Abs. 3 goes further for one of the seven by leaving gains, losses and other changes in value out of the income calculation altogether. Abs. 4 takes the exemption back so far as the payment is deductible at the foreign corporation.
Does an Austrian company have to hold 10 percent for a year before a foreign dividend is tax free?
No. KStG § 10 Abs. 1 Z 5 exempts a profit share from a foreign corporation meeting the Annex 2 EStG conditions of Article 2 of Directive 2011/96/EU, and Z 6 exempts one from a corporation comparable to an Austrian corporation within § 7 Abs. 3 whose state of residence gives comprehensive administrative assistance. Neither carries a minimum holding or a holding period.
Then what is the one tenth held for a year a condition of?
Of Abs. 2, which defines the internationale Schachtelbeteiligung. That definition supplies Abs. 1 Z 7 and it is the gateway to Abs. 3, the treatment of gains, losses and value changes. So the one tenth and the uninterrupted year decide which subposition exempts the dividend, and with it how a gain on the same shares is treated.
What exactly is an internationale Schachtelbeteiligung?
Four elements, all in KStG § 10 Abs. 2. The holder is a taxpayer within § 7 Abs. 3 or a comparable unlimited-taxpayer foreign corporation; the holding is demonstrably in the form of capital shares; the period is an uninterrupted one of at least one year; the size is at least one tenth. The company held must be comparable to an Austrian Kapitalgesellschaft or meet the Directive Article 2 conditions.
Does a capital increase restart the one-year period?
Not for the shares taken up in it, so far as the percentage held did not rise. KStG § 10 Abs. 2 ends with a sentence saying the stated one-year period does not apply to shares acquired on the basis of a capital increase, so far as the extent of the participation was not increased by it.
Is a gain on selling a subsidiary tax free for an Austrian company?
Only for a holding within KStG § 10 Abs. 2 and only where the option for tax effectiveness was not declared. A gain on an Austrian subsidiary is in the income and bears corporate income tax at 23 percent for calendar years from 2024 (KStG § 22 Abs. 1), and so is a gain on a foreign holding that is exempt on dividends under Abs. 1 Z 5 or Z 6 alone. § 10a Abs. 7 can remove the neutrality as well.
What is the option for tax effectiveness, and when must it be taken?
KStG § 10 Abs. 3 Z 1 lets the taxpayer declare in the corporate income tax return for the year of acquisition, or for the year an internationale Schachtelbeteiligung comes into existence through additional purchases, that gains, losses and other value changes are to be tax effective. Z 3 extends it to later enlargements of the same participation.
Can that option be made up for later, or withdrawn?
Within one month, and only in one way. KStG § 10 Abs. 3 Z 2 allows the option to be made up for or revoked only within one month of the filing of the corporate income tax return, by correcting that return. Z 4 then binds a group company that acquires the participation in a reorganisation to the option as it stands.
Is a loss on an international participation deductible in Austria?
Abs. 3 is symmetrical, so a holding whose gains are out of account has its losses and write-downs out of account too. Two carve-outs exist: an actual and final asset loss on liquidation or insolvency, reduced by tax-free profit shares of any kind arising in the five business years before, and the option in Z 1, which buys the deduction and the tax together.
When does KStG § 10a switch the exemption off?
On two separate routes. The inclusion needs low taxation, passive income above one third of total income, control of more than 50 percent and no substantive economic activity (Abs. 4). The method switch needs low taxation and a passive business focus, and reaches an internationale Schachtelbeteiligung or any holding of at least 5 percent whose dividends fall under Abs. 1 Z 5 or Z 6 (Abs. 7).
What counts as low taxation under KStG § 10a?
An actual foreign burden of less than 15 percent, the income being computed under EStG § 5 Abs. 1 and the rest of the EStG and the KStG, with KStG § 12a disregarded. In the version in force from 1 January 2026 a recognised national top-up tax under Mindestbesteuerungsgesetz § 2 Z 28 counts towards it. Abs. 11 deems a company on the EU list of non-cooperative jurisdictions low taxed whatever it pays.
Is there an ordinance behind § 10a, and what does it add?
Yes, the VO-Passiveinkünfte niedrigbesteuerter Körperschaften, BGBl. II Nr. 21/2019, made under § 10a Abs. 10. It sets the low-tax test per business year, uses the nominal rate where tax falls only on distribution, puts the passive business focus at more than half of total income, and judges a disposal on the last seven completed business years before it.
If the structure matters more than the provision
The company that holds the shares, and what the state charges for it. Company Registration Austria: Holding Company in Austria is the page this article supports: the form, the registered seat, the financing rules and the filings.
Or put the chain in front of us with its own facts. Send the companies, their residences and what each one earns: ask about an Austrian holding structure, or start your onboarding if you are ready to engage.