Tax & Financial Insights
Stay informed about Austrian tax regulations, business matters and financial developments with practical insights from TAX AUSTRIA.
TAX & BUSINESS
TAX & BUSINESS
Liability of a former managing director
A former managing director can also be liable for tax debts even if they are formally assessed after his departure from the representative function.
TAX & BUSINESS
New Sustainability Reporting Act
With the adoption of the Sustainability Reporting Act (NaBeG) Parliament has transposed the Corporate Sustainability Reporting Directive (CSRD) into Austrian law and considerably expanded the reporting obligations for certain companies.
TAX & BUSINESS
Cash register obligation and cold‑hand rule
From 1 January 2026 several relaxations to the cash‑register and receipt‑issuing obligations came into force. The aim is to ease the burden on small businesses.
TAX & BUSINESS
Election option for depreciation of land
From 2026, rental of land will include election rights regarding the basis for depreciation, which can also affect disposals in the long term.
TAX & BUSINESS
Research Premium: Deductibility of Manager Salaries
With the current amendment of the Research Premium Regulation (FoPV) the Ministry of Finance has responded to a decision of the Administrative Court (VwGH).
TAX & BUSINESS
Mileage Allowance and Logbook
The tax treatment of motor vehicles in the corporate sector depends largely on the extent of business use and the proper documentation of journeys. Where private use predominates, clear rules on mileage allowance must be observed. Where business use predominates, the private portion must be demonstrated.
TAX & BUSINESS
VAT reduction on food
The federal government has announced a reduction of VAT on food. From 1 July 2026 the VAT on essential everyday products will be reduced to 4.9%.
TAX & BUSINESS
Electronic Service of Notices
A missing e‑mail notification about a newly received notice in the FinanzOnline data box does not affect the effectiveness of electronic service.
TAX & BUSINESS
Volunteer allowance: Reporting obligation for associations
By the end of February 2026 corporations or associations must report the volunteer allowances paid in 2025 and payments exceeding a certain amount to the tax office.
TAX & BUSINESS
Foreign‑currency loan exchange losses
The Administrative Court (VwGH) clarifies that losses from exchange‑rate fluctuations on a foreign‑currency loan taken out to finance a rented property cannot be claimed as tax‑deductible expenses.
TAX & BUSINESS
Chamber levies and surcharge rates from 1 January 2026
The Austrian Federal Economic Chamber announced that the surcharge rates and thresholds announced in 2024 will also remain unchanged for 2026. Only the KU 2 surcharge rates of the Lower Austrian and Salzburg chambers have been reduced.
TAX & BUSINESS
Tax evasion through incorrect VAT returns
A temporary tax advantage is sufficient for tax evasion.
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