Tax & Financial Insights
Stay informed about Austrian tax regulations, business matters and financial developments with practical insights from TAX AUSTRIA.
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.
HR & PAYROLL
Provision of Car Parking and Garage Spaces
The Federal Fiscal Court (BFG) has clarified that providing a free parking space to an employee who holds a valid parking permit does not constitute a taxable benefit in kind.
TAX & BUSINESS
Invoice correction for supplies to end consumers
In the case of a small‑value invoice, an estimate can be used to determine the proportion of invoices for which the entrepreneur, who has incorrectly shown VAT on his invoices, owes this tax by virtue of issuing the invoice.
TAX & BUSINESS
Father’s travel costs to visit his son
Travel costs of a father residing in Austria, who regularly picks up his child from the Czech Republic and brings them back, do not constitute an extraordinary burden that can be claimed for tax purposes.
TAX & BUSINESS
Criminal Tax Liability of a De Facto Managing Director
Anyone who de facto takes over management, orders payments and fulfils or neglects tax obligations is to be qualified as a de facto managing director.
TAX & BUSINESS
Mileage allowance for single-track vehicles
From 1 July 2025 the official mileage allowance for single-track vehicles was reduced from EUR 0.50 per kilometre to EUR 0.25. This reverses the increase introduced by the Progression Compensation Act 2025.
TAX & BUSINESS
Extension of the Disclosure Obligation from 1 October 2025
From 1 October 2025 changes to the Beneficial Ownership Register Act (WiEReG) will come into force. They mainly introduce further disclosure obligations in connection with trustee arrangements.
E-COMMERCE
Checking Sub‑contractors
Entrepreneurs should especially scrutinise new business partners. Various official platforms and databases, as well as internet research, can help with this.
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.
TAX & BUSINESS
Photovoltaic Decree of the Ministry of Finance
Recently the Ministry of Finance published the updated and expanded photovoltaic decree (PV-Erlass), which includes an additional section on energy communities.
HR & PAYROLL
The planned new tip flat rate
The Federal Council decided on 28 July 2025 new regulations concerning tips, which will bring changes to social security and labour law.
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