Where is the taxation of a limited?

Regardless of where the British company's administrative headquarters, it is fully liable to tax in Britain since then its register office (registered office). If the place of management in Germany or Austria, the company in Germany or Austria unlimited taxation. The competition between two administrative offices is under the double taxation agreement resolved so that the tax law entitled the State in which the place of effective management.

Since the accounting requirement under English law is aimed, for the German and Austrian taxation has a separate tax accounts may be established. Responsible for taxation is the tax of the district in which the administrative office. In England must be a zero declaration. The shareholders, the investment income in accordance with general principles in Germany or Austria is taxable.