Tax issues for international companies in Austria
On 29 September 2025, the Council of the EU signed off on simplifications to the CBAM Regulation through the Omnibus package. The amendments seek to provide simplification and cost-efficient compliance improvements to the CBAM, taking effect from 1 January 2026. Please find the most important updates below: Setting a single mass-based threshold (de minimis rule) […]
read more
Two-factor authentication (2FA) Previously, FinanzOnline login worked either using ID Austria or a user name and password. From 1 October 2025, login using two-factor authentication (2FA) will be mandatory for all those who have previously only logged in with a user name and password. Therefore, these changes affect all those who do not use ID […]
read more
DAC7 – implemented in Austria by the Austrian Digital Platform Reporting Requirement Act (DPMG) – continues to pose major challenges for platform operators. After the second year of the DAC7 reporting obligation, there are still many uncertainties regarding the report, not least how to proceed if corrections are required after submitting the report. The German […]
read more
With its decision in the case SC Arcomet Towercranes(C-726/23) published on 4 September 2025, the ECJ takes a stance on VAT effects of transfer pricing adjustments (“TP adjustments”) for the first time. Description The SC Arcomet Towercranes SRL (subsidiary) is part of the Arcomet group. The Romanian subsidiary buys or rents cranes for selling or […]
read more
Management of corporations with balance sheet date as of 31 December please note: In order to avoid heavy fines, take care to disclose the financial statements to the court keeping the Company Register on time until 30 September 2025. Please note that financial statements are to be submitted to the court keeping the Company Register […]
read more
Reminder: Payments to avoid claim interest, request for reduction of pre-payments for individual income tax and corporate income tax as well as filing of requests for input VAT refund need to be made until 30 September 2025! Claim interest For back payments and tax credits in relation to corporate income tax and individual income tax […]
read more
The Austrian Federal Ministry of Finance has published a consultation draft of the research premium guidelines 2025 (FoPR 2025) on 18 August 2025 – a significant step towards a clearer and more uniform application of legislation concerning the research premium. What you need to know: The new FoPR 2025 provide support for interpretation of legislation, […]
read more
With the ruling dated 1 August 2025 on the Austrian case Finanzamt Österreich (C-794/23) the ECJ specified the principles set out in the decision dated 8 December 2022 (C-378/21, P GmbH) on VAT liability for VAT which was incorrectly invoiced. Underlying case and previous procedure The decision relates to the same case as the ruling […]
read more
The new aws Guarantee Guideline 2025 (aws-GRL), issued under the Austrian Guarantee Act 1977 (GarantieG), replaces the previous guideline for the assumption of guarantees by the Austria Wirtschaftsservice GmbH (aws) for the years 2022-2025. The aws-GRL aims to facilitate the long-term financing of investments by taking on guarantees for loans from credit institutions and leasing […]
read more
The Austrian energy transition and circular economy are supported by various national funding programmes from the federal and state governments, as well as at the EU level. The goal is to fundamentally transform Austria’s energy system – no more fossil fuels (oil, gas, coal) – to achieve climate neutrality. Therefore, several funding programs focus on […]
read more
