Tax & Financial Insights
Stay informed about Austrian tax regulations, business matters and financial developments with practical insights from TAX AUSTRIA.
TAX & BUSINESS
TAX & BUSINESS
Newly Regulated Short‑fall Surcharge
If a tax audit by the tax office results in a tax arrears assessment, this can also trigger suspicion of a criminal tax offence.
TAX & BUSINESS
ImmoESt liability on re‑zoning
If a plot of so‑called old‑stock land is sold and only later re‑zoned, this later re‑zoning can, under certain conditions, lead to a higher real‑estate earnings tax.
TAX & BUSINESS
Luxury Sports Cars as Business Assets
A recent decision of the Federal Fiscal Court (BFG) provides important clarifications on the tax treatment of luxury goods in the business assets of a GmbH.
TAX & BUSINESS
New Fiscal Offence
The Federal Fiscal Court (BFG) clarified that the use of falsified, false or incorrect documents constitutes an independent fiscal offence alongside tax evasion, and that the two offences can therefore be punished separately.
TAX & BUSINESS
Short‑term tourist rentals
The distinction between income from a trade or business and income from renting and leasing is often not clear in the case of short‑term rentals.
TAX & BUSINESS
Lease agreement to be charged at 21 times the annual value
The Administrative Court (VwGH) ruled that the assessment base for the fee of a lease agreement of certain and indefinite duration may exceed the maximum limit of 18 times the annual value.
TAX & BUSINESS
ImmoESt Main Residence Exemption for Agricultural and Forestry Buildings
For agricultural and forestry buildings, a structural connection between the dwelling house and the utility building does not automatically exclude the main residence exemption. The decisive factor is whether the dwelling is to be regarded for tax purposes as a separate building.
TAX & BUSINESS
Deductibility of Study Trips
Especially for the self‑employed, the question arises whether and to what extent the expenses incurred for study trips can be claimed as business expenses for tax purposes.
TAX & BUSINESS
Important dates for 30 September
30 September is a significant deadline in tax law. For entrepreneurs several important deadlines fall on this day. Here is an overview of the key tax dates.
TAX & BUSINESS
Abolition of the Property Tax Exemption in Vienna
The Vienna Property Tax Exemption Act, which was previously applicable in Vienna, was repealed at the beginning of the year, ending the exemptions it regulated.
TAX & BUSINESS
Changes to Income Tax and Real Estate Earnings Tax
Parliament has passed the 2027–2028 Budget Support Act. It also introduced changes to income taxes and the real estate earnings tax.
TAX & BUSINESS
Distribution fiction for shareholder settlement accounts
With the Budget Companion Act 2027–2028 the legislature introduced a new distribution fiction for shareholder settlement accounts. The new provision is to be applied for the first time to financial years ending in the calendar year 2027.
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