Austrian Act on Securing Business Locations 2025 (Standortabsicherungsgesetz – SAG 2025)

To specifically support Austrian companies that must expect significantly increased electricity costs in the calendar years 2025 and 2026 due to the EU emissions trading system, the “SAG 2025” was recently passed (Austrian Federal Law Gazette (BGBl.) I No. 67/2025). Similar to the already known SAG 2022, energy-intensive companies are to be granted financial compensation […]

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Update from the Austrian Supreme Administrative Court: prohibition on deduction of manager remuneration in connection with the research premium generally not applicable

In its recently published decision (30/09/2025, Ro 2024/13/0017-6), the Austrian Supreme Administrative Court (VwGH) ruled that the prohibition on deduction of manager remuneration pursuant to section 20 para. 1 subsec. 7 Austrian Income Tax Act (EStG) is not applicable for calculating the assessment base for the research premium, thus amending the Austrian Federal Financial Court […]

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Important updates regarding the research premium: consultation draft FoPR 2025

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, […]

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Shaping the future: funding and ESG possibilities with the new aws Guarantee Guideline 2025-2028

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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Zukunft gestalten: Finanzierungs- und ESG-Chancen mit der neuen aws-Garantierichtlinie 2025-2028

Funding possibilities for investments in the area of energy transition and circular economy

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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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. […]

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Green hydrogen in the spotlight: everything you need to know about the new planned investment subsidy

The planned initiative aims at promoting the development and implementation of hydrogen technologies, thus making an essential contribution to the energy transition and to climate protection. Pursuant to the Austrian Renewables Expansion Act (EAG) that became effective in 2021, investment subsidies will be used to promote the constructions of new plants converting electricity to hydrogen […]

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Advancing sustainability: Funding opportunities for climate-friendly technologies

Transformation of the Industry The Austrian Federal Ministry for Climate Action, Environment, Energy, Mobility, Innovation and Technology (BMK) recently launched the second call for tenders for the Climate and Transformation Initiative to support the programme “Transformation of the Industry”. This funding programme is intended to support Austrian industrial companies in adopting climate-friendly technologies in their […]

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Austrian Ceiling Regulation published – reclassification of COVID-19 subsidies exceeding the ceilings now possible in company groups

During the COVID-19 pandemic, the BMF (Austrian Ministry of Finance) has paid out several aids in the form of COVID-19 subsidies to companies pursuant to EU state aid law via the COVID-19 Finanzierungsagentur des Bundes GmbH (COFAG). In the course of implementation in Austria, the design of the ceilings for state aid pursuant to section […]

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Guideline on processing late applications by COFAG under the law on state aid adopted – further payment of COVID-19 subsidies possible

During the COVID-19 pandemic, the BMF (Austrian Ministry of Finance) has paid out several aids in the form of COVID-19 subsidies pursuant to EU state aid law via the COVID-19 Finanzierungsagentur des Bundes GmbH (COFAG). In national implementation the granted application periods deviated from EU regulations resulting in initial applications submitted after 30 June 2022 […]

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