2 ms·
Doesn't the company have to pax tax though on earnings before that 7% rate?
Doesn't the company have to pax tax though on earnings before that 7% rate?
Yes, you have to pay 15% tax first (if turnover is < 49 790 €) or 21%. Then you pay 7% dividend tax
yes, however the effective overall tax (21% + 7%) on dividend and the social and health care deductions - 0%, is much smaller than similar scenario in austria