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Substance requirements of EU holdings in Austria
What are the substance requirements of EU holding companies? Could the structure be classified as abusive, especially with respect to the benefits of EU directives? These are the kinds of questions usually raised when it comes to structuring the investments of non-EU investors in Austria. In Taxand´s newsletter our LeitnerLeitner experts Gerald Gahleitner and Martin Lehner present a recently published case by the Austrian Supreme Administrative Court of an investment in an Austrian business via holding companies based in Luxembourg. Taxand: Your global tax partner