Tax & Financial Insights
Stay informed about Austrian tax regulations, business matters and financial developments with practical insights from TAX AUSTRIA.
TAX & BUSINESS
TAX & BUSINESS
Fraud Prevention Act 2025
The federal government aims to implement further reforms in the area of fraud prevention with the Fraud Prevention Act.
TAX & BUSINESS
Land component in a rented condominium
The Federal Fiscal Court (Bundesfinanzgericht, BFG) has confirmed that the proportion of land and buildings in a rented condominium does not have to be set at a flat 20% under the land‑component regulation when the actual circumstances differ significantly.
TAX & BUSINESS
Chamber fees as income‑related expenses for a trainee solicitor
The Federal Fiscal Court (BFG) has clarified that trainee solicitors can claim the compulsory chamber fees for membership of the Bar Association and the contributions to the pension scheme as income‑related expenses for tax purposes.
TAX & BUSINESS
Planned Legislative Changes
With the planned Tax Amendment Act 2025 (AbgÄG 2025) the existing provisions are to be aligned with current economic developments and European requirements, to simplify administration and to strengthen tax fairness and legal certainty.
TAX & BUSINESS
Main Residence Exemption: Division into Tax‑Exempt and Taxable Areas
When a property that has served as a main residence is sold, the profit can be exempt from tax, at least up to a certain land size. But what happens if the land is larger or has different designations?
TAX & BUSINESS
Tax Confidentiality: Abolition of Official Secrecy
Official secrecy has been abolished and, at the same time, the duty to provide information introduced. The so‑called tax secrecy is likely to be little affected by the legislative change.
TAX & BUSINESS
Local tax: Increases planned in Vienna, Burgenland and Carinthia
In tourism, a so‑called local tax must be paid for the accommodation of guests. The provisions on the local tax are not regulated at federal level but are enacted by the individual states. In the states of Vienna, Burgenland and Carinthia the local tax is to be increased in 2026.
TAX & BUSINESS
Tax Tips for Year-End
The turn of the year offers company management a good opportunity to question certain matters, make new decisions and position themselves optimally for the coming year.
TAX & BUSINESS
Changes to FinanzOnline
From 1 September 2025 new rules apply to all users of FinanzOnline. The aim is a secure, fully digital communication with the tax administration.
TAX & BUSINESS
Temporary Doubling of the Investment Allowance
The general investment allowance rate (IFB) of 10% is temporarily doubled to 20%, as is the rate for eco‑investments from 15% to 22%.
TAX & BUSINESS
Agriculture and Forestry: When Does an Activity Qualify as a Trade?
Due to structural change, tax classification questions arise as to whether activities fall under income from agriculture and forestry or under income from trade.
TAX & BUSINESS
Draft of Research Premium Guidelines
The Ministry of Finance has published new research premium guidelines that provide an overview of the substantive requirements.
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