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 […]
read more
