Tax issues for international companies in Austria
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 […]
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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 […]
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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 […]
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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 […]
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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 – […]
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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 […]
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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. […]
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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 […]
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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 […]
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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. […]
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