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Glossary of Tax Advisory Terms

Explore the key terms of tax advisory explained clearly – for clear and informed communication in tax matters.

Mindeststammkapital

Das Mindeststammkapital ist der gesetzlich vorgeschriebene Kapitalbetrag, den eine GmbH bei der Gründung aufbringen muss. In Österreich beträgt es seit 1. Jänner 2024 10.000 €, wobei mindestens 5.000 € in bar oder als Sacheinlage eingezahlt werden müssen.

Einkommensteuer (ESt)
Kapitalgesellschaften
Körperschaftsteuer
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