Definition of CFC income: Interest or any other income generated by financial assets; 
royalties or any other income generated from intellectual property; 
dividends and income from the disposal of shares, if these would be a subject to tax at the participating corporation;
income from financial leasing; 
income from insurance, banking and other financial activities; 
income from invoicing companies that earn sales and services income from goods and services purchased from and sold to associated enterprises, and add no or little economic value; 
The income of the CFC is to be determined in accordance with the Austrian tax law.