Tax & Financial Insights
Stay informed about Austrian tax regulations, business matters and financial developments with practical insights from TAX AUSTRIA.
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.
VAT
Margin scheme for assets consisting of used parts
If an entrepreneur purchases a used item from a private seller without input tax deduction, refurbishes it and then resells it, they can apply the VAT margin scheme to that sale under certain conditions.
HR & PAYROLL
New Rules for Freelance Workers
From 1 January 2026 new rules apply to freelance workers. These include legally prescribed notice periods and dates, the possibility of including freelance workers in collective agreements and a duty to issue extended employment letters.
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.
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.
HR & PAYROLL
Research Bonus: Deduction Ban for Manager Salaries Not Applicable
The Administrative Court (VwGH) clarified that the deduction ban for remuneration of work or services exceeding EUR 500,000 per person does not apply to the research bonus.
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.
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.
VAT
Implications of a later VAT option
An option that is limited solely to the rental turnover exceeding the advance payment is not possible due to the indivisibility of the supplies, according to the Federal Fiscal Court (BFG).
Newsletter
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