Tax & Financial Insights
Stay informed about Austrian tax regulations, business matters and financial developments with practical insights from TAX AUSTRIA.
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.
VAT
Prohibition of Input Tax Deduction for Luxury Properties
For properties acquired after 31 December 2025 that are particularly representative, the VAT liability on rentals is abolished, as is the input tax deduction.
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.
E-COMMERCE
The EU One-Stop Shop (EU-OSS)
The EU One-Stop Shop (EU-OSS) is intended to simplify cross‑border trade for tax purposes. However, the system has become a VAT challenge.
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).
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.
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%.
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