Under the progression clause (Progressionsvorbehalt), certain types of foreign income that are exempt from taxation in Austria are nevertheless taken into account when determining the applicable Austrian income tax rate. As a result, although the foreign income itself is not taxed in Austria, it may increase the tax rate applied to the taxpayer’s Austrian taxable income.
Under current Austrian VAT law, the transfer of a business is generally only outside the scope of VAT in the case of reorganizations (Umgründungen) and transfers of agricultural and forestry businesses. The European Court of Justice (ECJ) has considered this legal situation to be problematic.
Subsequent transfer pricing adjustments made during tax audits are also reviewed by the Office for Combating Tax Fraud (Amt für Betrugsbekämpfung, ABB) for potential relevance under tax criminal law. Geben Sie Ihr Feedback zu BizChat ab.
In a hospitality business, the provision of meals to employees and the consumption of meals by the entrepreneur themselves give rise to different tax consequences.
The Austrian Federal Finance Court ruled that payments made as compensation for the consumption of the substance of property under a real estate usufruct arrangement cannot always be deducted for tax purposes.
Core nursing competencies performed by registered nurses (RNs) may qualify as VAT-exempt healthcare services within the meaning of the Value Added Tax Act (VAT Act). The decisive factor is that both the personal qualification requirements of the service provider and the specific therapeutic purpose of the service are fulfilled.
The FinanzOnline Ordinance 2027 introduces new rules for the electronic submission of applications, filings, and other communications to the Austrian tax authorities, effective 1 January 2027.
The Austrian Ministry of Finance recently published its decree concerning the adjustment of interest rates based on the base interest rate (Basiszinssatz), which became effective on 16 September 2026. The new base interest rate is 2.03%.
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