Investment growth premium
The investment growth premium was a temporary, purely Austrian, tax incentive for investment in the amount of 10% of the operational investment growth of the current calendar year compared to the average of the investments of the 3 previous financial years. The investment tax credit was due to both the calendar years 2002 to 2004 and material specific to the acquisition premium favored time- value assets limited (unused, physical assets of the fixed assets). Many investments were excluded from this tax advantage (buildings, low-value assets , certain vehicles, etc.).
In a statement from October 2016, the Austrian federal government announced that it would be reissued for 2017 and 2018 with the intention of supporting a revival of the economy.
criticism
Critics argue that such a premium is mainly used by less healthy companies with an investment backlog, and disadvantages healthy businesses with ongoing, needs-based investments. In the run-up to an announced introduction, there is an artificial build-up of investment backlogs in order to attract more funding - the opposite of the desired effect.
Individual evidence
- ↑ § 108e EStG.
- ↑ Awards for companies - red-white-red card for bachelors. In: derStandard.at. October 25, 2016. Retrieved December 22, 2017 .