New calls for tender for research and demonstration projects in the areas of circular economy, production technologies and climate-neutral city
The Federal Ministry for Innovation, Mobility and Infrastructure (BMIMI) and the Climate and Energy Fund are promoting the implementation of forward-looking projects in Austria through two new calls for tender. With the programmes “Ressourcenwende 2025” (“Resource Transition 2025”) and “Mission Klimaneutrale Stadt – Technologien und Innovationen für die klimaneutrale Stadt 2025” (“Mission Climate-Neutral City – […]
Tax changes for electric vehicles, effective as of 1 April 2025
On 1 April 2025, a significant change for owners of electric vehicles will come into effect in Austria. The Austrian Budget Stabilisation Measures Act 2025 (BSMG 2025) introduces an engine-related insurance tax, applicable to all motor vehicles registered in Austria with a maximum permissible weight of up to 3.5 tons. This provision applies not only […]
Austrian Budget Accompanying Act 2025 (BBG 2025): consultation draft published – focus on real estate transactions in the form of share deals
On 2 May 2025, the Austrian Federal Ministry of Finance (BMF) published the draft of the BBG 2025 for review. As announced in the government programme in February 2025, there will be particular tightening of taxation related to the share transfers in property-owning corporations and partnerships (share deals) and the taxation of real estate companies. […]
Authorisation as CBAM declarant – important updates!
In the Implementing Regulation (EU) 2025/486 dated 17 March 2025, the European Commission has specified the conditions and procedures related to authorisation as CBAM declarant. Only authorised CBAM declarants may import CBAM goods from 1 January 2026! Importing CBAM goods without corresponding authorisation may result in sanctions after 1 January 2026. Please find the main […]
Austrian Federal Tax Court (BFG) decision: tax treatment of foreign exchange results relating to profit distributions
A few months ago, the BFG addressed in a decision (BFG 13/12/2024, RV/7100927/2020) the question of whether foreign exchange losses relating to dividend distributions from a shareholding, which is subject to the international participation exemption, are tax-deductible. Underlying case The decision was based on a case where an Austrian company held 90% of the shares […]
Energy Research 2025: Innovations for a Green Future
New call for tender in energy research The Austrian Federal Ministry of Innovation, Mobility and Infrastructure (BMIMI) and the Climate and Energy Fund have launched an extensive funding programme to support groundbreaking innovations in the energy sector. There are many ways in which companies or organisations specialising in R&D can contribute to the green transformation. […]
Austrian Federal Tax Court (BFG): prohibition on deduction of low-taxed intra-group interest and royalty payments contrary to EU law
On 7 March 2025 the BFG Vienna has ruled in two appeals (RV/7103283/2023 and RV/7102685/2022) that the prohibition on deduction of low-taxed intra-group interest and royalty payments (section 12 para. 1 subsec. 10 Austrian Corporate Income Tax Act (KStG)) is a violation of the EU’s freedom of establishment. An ordinary review of the ruling to […]
Decree issued by the Austrian Ministry of Finance (BMF) – Decrease of interest rates
Due to the decrease of the main refinancing operations rate by the European Central Bank, the amount of the deferral interest, interest for suspension, claim interest (interest for subsequent payments and credits), appeal interest as well as VAT interest is adjusted in the Austrian Federal Tax Code (FTC). Moreover, the amount of the refund interest […]
A new era of tax transparency begins in Austria in 2025 with the introduction of public Country-by-Country Reporting (Public CbCR). The Austrian CbCR Publication Act (CBCR-VG), published in the Federal Law Gazette BGBI I 83/2024 on July 17, 2024, implements Directive (EU) 2021/2101, amending the EU Accounting Directive. The EU Implementing Regulation 2024/2952, published on […]
On 7 March 2025, the new Austrian National Council already introduced first measures to stabilise the budget. The Austrian Budget Stabilisation Measures Act 2025 (hereinafter BSMG 2025) includes measures to increase the tax revenue at short notice, such as the elimination of the zero VAT for photovoltaic systems, the extension of the energy crisis contributions, […]
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