Tax & Financial Insights
Stay informed about Austrian tax regulations, business matters and financial developments with practical insights from TAX AUSTRIA.
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.
INTERNATIONAL TAX
Securities portfolio transfer from abroad
Securities that are transferred from a foreign portfolio to an Austrian portfolio must, since 1 July 2026, be reported to the tax office within one month.
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The Vienna Property Tax Exemption Act, which was previously applicable in Vienna, was repealed at the beginning of the year, ending the exemptions it regulated.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.
HR & PAYROLL
Increased taxation of non-cash benefits for e-company cars planned
From 1 January 2027 the tax advantage for company cars in the form of electric cars is to be restricted.
HR & PAYROLL
Implementation of the Pay Transparency Directive
The aim of the EU Pay Transparency Directive is to make salary differences more visible and to make fair pay more verifiable. The concrete implementation in Austria, which should have been completed by 07 June 2026, is however not yet finished.
INTERNATIONAL TAX
Loyalty programme is not a voucher
Many suppliers offer loyalty programmes: customers collect points and can later redeem them for goods or prizes. The Court of Justice of the European Union (CJEU) had to decide whether such loyalty points are to be treated for VAT purposes as vouchers.
HR & PAYROLL
Summer job, compulsory internship & Co
Many pupils and students gain work experience or earn a little extra during the summer holidays. Whether a summer job or a compulsory internship, there is a difference under employment and social security law.
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.
HR & PAYROLL
Working in Old Age
The federal government has drafted a package of measures that will come into force on 1 January 2027 and is intended to make continued employment after reaching the statutory retirement age more attractive.
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