25.11.2025

Global exchange of information on crypto-asset transactions to tax authorities about to come – urgent need for action for crypto investors

New global OECD rules will require crypto platforms to report all transactions of their customers. This will enable tax authorities to verify whether investors have properly declared their crypto-asset income. With the Austrian Crypto Reporting Obligations Act (Krypto-MPfG), the government draft of which was published on 20 November 2025, Austria is implementing the new rules […]

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20.10.2025

Austrian Supreme Administrative Court (VwGH) confirms: receivables bearing no interest qualify as capital assets within the meaning of section 27 Austrian Income Tax Act (EStG)

Recently, the VwGH (4/9/2025, Ro 2023/13/0010) confirmed that the capital appreciation tax introduced with the Austrian Budget Accompanying Act 2011 (BBG 2011) “product-neutrally” includes all assets generating income in principle subject to section 27 para. 2 EStG in non-business contexts. Whether the respective asset actually generates income from the provision of capital assets or qualifies […]

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10.07.2023

Austrian Tax Amendment Act 2023 passed

On 6 July 2023, The Austrian National Council passed the Austrian Tax Amendment Act 2023 (AbgÄG 2023), including multiple reforms, some of which will be presented in more detail. New rules included in the Austrian Reorganisation Tax Act The Austrian Company Law Mobility Act will implement the EU Mobility Directive, providing for more flexibility on […]

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