Tax & Financial Insights
Stay informed about Austrian tax regulations, business matters and financial developments with practical insights from TAX AUSTRIA.
INTERNATIONAL TAX
CJEU on Real Estate Transfer Tax
The Court of Justice of the European Union (CJEU) has ruled that real estate transfer tax on certain contributions in kind of shares in land‑owning companies may breach EU law.
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.
HR & PAYROLL
Key Points of the BUAG Amendment 2026
A comprehensive amendment to the Construction Workers' Holiday and Severance Act (BUAG) was passed in Parliament.
HR & PAYROLL
Additional meal expenses on a one‑day business trip
The Federal Finance Court (BFG) has ruled that per diems can also be claimed as income‑related expenses for a one‑day business trip.
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.
HR & PAYROLL
Benefits from a company comprehensive insurance for employees
Mileage allowance reimburses the costs of using a private car for work purposes. If the employer also covers private costs or risks, this can give rise to a taxable benefit for the employee.
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.
VAT
Switch from Small‑Business Exemption to Standard Taxation
Payments received for services that were provided and invoiced without VAT during the period in which the small‑business exemption applied remain tax‑exempt even if collected later.
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.
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