Ausländische Zwischengesellschaften (Foreign Intermediate Companies)
Last updated on 2026-01-30
Overview
Investments in foreign intermediate companies in accordance with section 7 of the Foreign Tax Act (AStG) are entered in the Ausländische Zwischengesellschaften workspace. The entered data are included in the workspace Company | Current Taxes | Corporate Income Tax for further processing, where they are provided on the Anlage ZwiG (ZwiG Attachment) form.
This article contains the following sections:
Navigation
You can access the Ausländische Zwischengesellschaften workspace under Company | Basic data | Ausländische Zwischengesellschaften. The Ausländische Zwischengesellschaften workspace is displayed as follows, for example:
Columns in the 'Ausländische Zwischengesellschaften' workspace
The following columns are displayed in the Ausländische Zwischengesellschaften workspace:
Column
Description
Sachverhalts-ID (Issue ID)
Unique identification number of the issue for internal administration and referencing
Bezeichnung der Zwischengesellschaft (Name of intermediate company)
Name of the foreign intermediate company in which an investment is held
Steuernummer der Zwischengesellschaft (Tax number of intermediate company)
Tax identification number of the foreign intermediate company in the respective country
Beschreibung des Sachverhaltes (Description of issue)
Free text description of the controlled foreign company taxation issue for better identification and documentation
Creating an Intermediate Company
To create new foreign intermediate companies:
- Click Create. The following area is displayed:
Creating an issue for investments in foreign intermediate companies - Enter the Issue ID, the master data of the intermediate company (name and tax number), and the issue.
- Click Update tax calculation in the Ausländische Zwischengesellschaften workspace.
Please note:
- The Update tax calculation button takes effect only if the Anlage ZwiG form is activated under Basic data | Form configuration.
- Additional information on tax bases from foreign intermediate companies can be entered only if you activate the Anlage ZwiG form on the Corporate Income Tax tab under Company | Basis data | Form configuration.
- If the ZwiG attachment is activated after creating the foreign intermediate company, the tax must be calculated again with the Update tax calculation button.