Tax & Financial Insights
Stay informed about Austrian tax regulations, business matters and financial developments with practical insights from TAX AUSTRIA.
VAT
Missing Export Certificates for Third Countries
For VAT purposes, export deliveries to third countries are exempt from VAT under certain conditions. However, the tax exemption is tied to strict formal requirements.
INTERNATIONAL TAX
Domestic Residence During Long‑Term Assignment Abroad
Whether a person is subject to unlimited tax liability in Austria largely depends on whether they have a residence or habitual abode in Austria. A mere sleeping place in the parents' home does not constitute a residence if there is neither autonomous living nor actual possession.
INTERNATIONAL TAX
Tightening of Exit Tax
According to the Budget Measures Act 2026, passed by the National Council on 10 June 2026, the exit tax on the departure of natural persons within the EU and EEA is being tightened.
E-COMMERCE
Details of the new parcel tax
The federal government is planning to introduce a new charge on parcel deliveries in mail order trade. According to the current draft assessment, a parcel tax of EUR 2.00 is to be levied from 1 October 2026.
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.
VAT
Grants as VAT‑liable rent pre‑payments
The Administrative Court (VwGH) has ruled that advances, such as rent pre‑payments, are subject to VAT where the underlying service is sufficiently specified. This also applies where grant funds are paid directly to the landlord.
STARTUPS
Establishment of a Permanent Establishment abroad
Whether an Austrian subcontractor establishes a permanent establishment abroad depends in particular on the duration of the work, the local assignments and the relationship between its individual activities abroad.
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.
VAT
VAT exemption for chiropractic treatments?
The Administrative Court (VwGH) clarified that a tax exemption for medical treatments in chiropractic care is only possible if the treatment is carried out solely on the basis of a medical prescription.
VAT
Receipt of invoice not a prerequisite for input tax deduction
The Court of Justice of the European Union (EuG) ruled that provisions which postpone input tax deduction solely because an invoice is received late are unlawful, provided the invoice is available at the latest when the tax return is filed.
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