½Û×ÓÊÓÆµ

Commentary

2.3 Other withholding

Austria

Construction liability scheme

Contracting companies in the construction industry are liable for the social contributions of the subcontracted company or subcontracted workers.

This means that they must withhold 20% of the wages paid unless there are grounds for exemption from liability (USP).

The liability extends to a foreign contractor if the

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

Web page updated on 17 Mar 2025 15:12