Tax & Financial Insights
Stay informed about Austrian tax regulations, business matters and financial developments with practical insights from TAX AUSTRIA.
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).
HR & PAYROLL
Premiums for Private Group Health Insurance
Contributions to the statutory health insurance are generally deductible as income‑related expenses. Recently the Federal Fiscal Court (BFG) dealt with the question of whether premiums for a private group health insurance taken out by a retired doctor are also tax‑deductible as income‑related expenses.
HR & PAYROLL
Benefit-in-kind for multiple motor vehicles
If an employer provides an employee with several vehicles for private use at the same time, a separate benefit-in-kind must be applied for each individual car.
VAT
Invoicing by a farmer under the VAT flat‑rate scheme
Agricultural and forestry businesses are also subject to the Value Added Tax Act (UStG) in the case of flat‑rate taxation. Despite the application of the average‑rate taxation, there are clear rules on when an invoice must be issued and what information it must contain.
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.
VAT
AMS‑funded educational services and input tax
Educational services are exempt from tax. Providers of such services may, however, waive this exemption and claim input tax deduction.
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.
VAT
VAT on Pro Bono Services by a Lawyer
If a lawyer initially provides services pro bono, i.e. free of charge, it is assumed that no VAT is due. This is not the case where the opposing party, because of its loss, must cover the lawyer’s costs.
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