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5.1 Depreciation

In Austria the straight-line method of depreciation is allowed by tax regulations. Depreciation is depending on useful life and is based on either the cost of acquisition or the cost of production.

Special forms of depreciation without proof of the useful life:

- buildings, at least 80 % of which are used for agriculture or forestry or for conducting business or trade 3%
- banks and insurance companies 25%
- banks and insurance companies, if at least 80 % of the premises are used to serve customers 3%
- for other business premises 2%
- investments in the interests of preserving monuments 10%
- the acquisition costs of goodwill: the useful age of an agricultural or forestry enterprise or a trade or business is 15 years
- cars 12.5%
- machinery, office equipment 10–20%

5.2 The Arm’s Length Principle

Intercompany charges such as management fees, rentals and royalties charged by a foreign parent to its Austrian subsidiary will be recognised as deductible expenses to the extent that they satisfy the arm's length principles. Intercompany charges which do not meet the arm's length criteria are treated as hidden profit distributions and are subject to corporation and withholding taxation.