The Budget Accompanying Act 2027–2028 introduces a new deemed dividend distribution rule for shareholder current accounts. The new provision will apply for the first time to financial years ending in the 2027 calendar year.
The Vienna Property Tax Exemption Act, which had previously provided for various property tax exemptions in Vienna, was repealed at the beginning of the year. As a result, the exemptions granted under this legislation will cease to apply.
The Austrian Administrative Supreme Court (VwGH) was required to determine whether transferable stock options that were granted before the commencement of an employment relationship and acquired at arm’s length terms qualify as an employment-related benefit and, if so, at what point in time such a benefit is deemed to have been received for tax purposes.
Many businesses operate customer loyalty programmes that allow customers to collect points and later redeem them for products, discounts or other rewards. The European Court of Justice (ECJ) was recently asked to determine whether such loyalty points qualify as vouchers for VAT purposes.
Many pupils and university students use the summer break to gain practical work experience or earn additional income. Whether the engagement qualifies as a summer job or a mandatory internship can make a significant difference from both an employment law and a social security perspective.
The objective of the EU Pay Transparency Directive is to increase transparency around pay disparities and make equal pay more effectively verifiable. However, Austria has not yet completed its national implementation of the Directive, despite the transposition deadline having expired on 7 June 2026.
The Austrian Parliament has adopted the Budget Accompanying Act 2027–2028, introducing a number of significant measures in the area of income taxation and real estate capital gains tax (ImmoESt). The new legislation brings several changes aimed at increasing tax revenues and adjusting the taxation of certain income and real estate transactions.
As of 1 January 2027, the favourable tax treatment currently available for electric company cars is expected to be restricted. The planned changes would affect the taxation of the private use of employer-provided electric vehicles and reduce the tax advantages that have so far supported the transition to e-mobility.
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