Sovereignty

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State enterprises are enterprises of legal persons under public law , which mainly serve the exercise of public authority (cf. § 4 para. 5 sentence 1 KStG and R 9 KStR ). They are to be distinguished from commercial operations .

Legal situation in Austria

State companies are not subject to corporation tax in Austria . Such are in any case waterworks (mainly for drinking water supply), research institutes, weather stations, cemeteries, institutions for food inspection , disinfection, waste disposal and corpse cremation (cf. § 2 para. 5 KstG ).