Foreign Securities Transfer
Securities transferred from a foreign custody account to an Austrian custody account must be reported to the tax authorities within one month as of 1 July 2026.
Important Deadlines by 30 September
30 September is a key deadline in Austrian tax law. Several important deadlines for businesses expire on this date. Below is an overview of the most important tax deadlines.
Deductibility of Study Trips
For self-employed individuals in particular, the question arises as to whether, and to what extent, the expenses incurred for study trips can be claimed as tax-deductible business expenses.
New Tax Administrative Offence
The Austrian Federal Finance Court (Bundesfinanzgericht, BFG) clarified that the use of manipulated, false or inaccurate documents constitutes a separate tax offence in addition to tax evasion. Consequently, each of these offences may be sanctioned independently and subject to separate penalties.
Main Residence Exemption for Farm Buildings
For agricultural and forestry properties, a structural connection between the residential building and the farm building does not automatically preclude the application of the main residence exemption. The decisive factor is whether the residential building is regarded as a separate building for tax purposes.
Lease Agreement: 21x Annual Value Duty
The Austrian Supreme Administrative Court (Verwaltungsgerichtshof, VwGH) held that, in the case of a lease agreement comprising both a fixed-term and an indefinite-term period, the assessment basis for stamp duty may exceed the statutory cap of 18 times the annual rental value.
Short-Term Tourist Rentals
The distinction between business income and income from letting and leasing is often unclear in the context of short-term rental activities.
Switch to Standard VAT Taxation
Receipts relating to supplies or services performed during the period in which the VAT small business exemption was in effect and invoiced without VAT continue to be exempt from VAT, notwithstanding their subsequent collection after the transition to the standard VAT regime.