Tax & Financial Insights
Stay informed about Austrian tax regulations, business matters and financial developments with practical insights from TAX AUSTRIA.
TAX & BUSINESS
TAX & BUSINESS
Timing of the accrual of tradable share options
The Administrative Court (VwGH) had to determine whether tradable share options that were granted before the employment relationship began and acquired at an arm's‑length price constitute a benefit from the employment relationship and when they would, if at all, be regarded as having accrued.
TAX & BUSINESS
Account Register Query and Account Inspection
The Budget Measures Act 2026, adopted by the National Council on 10 June 2026, enables the Office for Fraud Prevention to obtain information from the account register and to inspect the internal data of bank accounts.
TAX & BUSINESS
Simplification of Price Labelling for Accommodation Businesses
The National Council has adopted simplified rules for price labelling for accommodation businesses. The changes reduce bureaucratic requirements for hotel operators and introduce a stricter, multi‑tiered sanction system for breaches.
TAX & BUSINESS
Financial reserves of associations
Tax benefits for charitable or benevolent associations are contingent on the association serving, according to its statutes and actual management, exclusively and directly the promotion of its entitled purposes. When building reserves or accumulating assets, entitled associations must therefore observe special rules.
TAX & BUSINESS
Deadline running with electronic service
The service of notices is normally carried out in electronic form via FinanzOnline. A audit report made available in the Databox on a Saturday immediately starts the deadline period, even if this audit report is only retrieved on Monday.
TAX & BUSINESS
Rental agreement between close relatives
Rentals within the family are only recognised for tax purposes under special conditions. In a recent decision the Federal Fiscal Court (BFG) clarifies which conditions must be met.
TAX & BUSINESS
Tax‑free SEG allowance for practice assistants
Practice assistants in medical surgeries can receive a tax‑free hazard allowance under certain conditions if they are predominantly exposed to direct contact with potentially infectious patients.
TAX & BUSINESS
Deductible Advertising Expenses for Building Demolition
Where the acquisition of an old building and its demolition are linked to the generation of tax-relevant income, the lost expenses for the old building constitute advertising expenses.
TAX & BUSINESS
Tax Claims in Insolvency Proceedings
Insolvency is an exceptional situation for any affected company. In addition to concerns about continuity, the question arises as to what happens to tax debts and how they should be dealt with.
TAX & BUSINESS
Real estate transfer tax assessment base when acquiring a flat
When buying a condominium, the question arises how the included inventory is to be treated for tax purposes and whether the purchase‑price portion for items that are permanently attached to the structure is subject to real estate transfer tax (real estate transfer tax, GrESt).
TAX & BUSINESS
Coercive penalty for failure to submit tax returns
The Federal Fiscal Court (BFG) recently clarified that, in cases of late or non‑submission of tax returns, the tax office may, at its own discretion, impose a coercive penalty.
TAX & BUSINESS
New Tax Evasion Offence: Claiming Losses
The Fraud Prevention Act 2025 (Betrugsbekämpfungsgesetz 2025) introduces a new offence for tax evasion. Already the unlawful claiming of losses is punishable for tax returns submitted from 1 January 2026.
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