The Budget Measures Act 2026, adopted by the National Council on 10 June 2026, authorizes the Office for Combating Fraud to obtain information from the account register and to inspect internal account data of bank accounts.
The National Council has adopted simplified requirements for price labelling for accommodation establishments. The amendments reduce the administrative burden for hotel operators and provide for a stricter, multi-tier system of sanctions in the event of non-compliance.
For VAT purposes, export supplies to third countries are exempt from VAT under certain conditions. However, the exemption is subject to strict formal requirements.
The Federal Government is planning to introduce a new levy on parcel deliveries in mail-order trade. According to the current draft under review, a parcel tax of €2.00 is to be imposed as of 1 October 2026.
According to the Budget Measures Act 2026, adopted by the National Council on 10 June 2026, stricter rules on exit taxation will apply when natural persons relocate within the EU and EEA.
The deduction of input VAT and income-related expenses arising from the acquisition or construction of a building is permissible even prior to the generation of rental income, provided that the property in question will actually be let in the future or, from a VAT perspective, will be rented out subject to VAT. The intention to generate income from letting must be clearly demonstrated to the outside...
The Federal Government adopted a package of measures that will enter into force on 1 January 2027 and is intended to enhance the attractiveness of continued employment after reaching the statutory retirement age.
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