Tax & Financial Insights
Stay informed about Austrian tax regulations, business matters and financial developments with practical insights from TAX AUSTRIA.
INTERNATIONAL TAX
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.
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.
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.
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.
INTERNATIONAL TAX
New NoVA Regulations
For the temporary use of vehicles in Austria, the standard consumption tax (NoVA) has been reduced. There are also relief measures for vehicle dealers when purchasing vehicles that were previously exempt from NoVA.
INTERNATIONAL TAX
Home office as a permanent establishment in another State?
With the relocation of workplaces to private rooms, the question of tax consequences arises. To provide more legal certainty in cross‑border matters, the OECD has updated its Model Comment.
INTERNATIONAL TAX
Grants from a Regional Authority
Recently the Court of Justice of the European Union (CJEU) dealt with the question of how grants from a regional authority to cover losses for a company providing public passenger transport services are to be classified for VAT purposes.
INTERNATIONAL TAX
Simplification rule for triangular transactions
The Administrative Court (VwGH) has referred to the Court of Justice of the European Union (CJEU) on the question of whether the simplification rule for triangular transactions can be applied “from now on” following the subsequent issuance of a correct invoice.
INTERNATIONAL TAX
VAT exemption despite breach of customs formalities
A breach of formalities does not lead to the inapplicability of VAT exemptions, according to the Court of Justice of the European Union (CJEU), provided there is no attempt at deception.
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