The marketing of participations in foreign private equity funds from an Austrian tax perspective

Investment in the Austrian private equity market is on the rise, say Gerald Gahleitner and Gerald Toifl of Leitner & Leitner. But there are tax issues that investors should be aware of when marketing their funds. Toifl and Gahleitner outline the relevant tax implications for Austrian private and institutional investors and discuss various tax issues that might arise from investments by foreign funds in Austrian target companies.