Austrian Tax News is moving!
You can find the latest blog posts at https://www.pwc.at/de/insights/pwc-steuernachrichten.html We look forward to welcoming you to our Insights section.
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Posts in category General
Important tax deadlines at year-end
We would like to inform you below about important tax deadlines, which generally end on 31 December 2025. CbC reporting (using VPDG1 form) In principle, ultimate parent companies (or “representing parent companies”) resident in Austria that are subject to reporting obligations under the Austrian Transfer Pricing Documentation Act (VPDG) with a financial year-end of 31 […]
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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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Changes to FinanzOnline login from 1 October 2025
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 […]
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Disclosure of the financial statements until 30 September 2025
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 […]
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Interest, request for reduction, and input VAT refund until 30 September 2025
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 […]
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Decree issued by the Austrian Ministry of Finance (BMF) – Decrease of interest rates
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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New calls for tender for research and demonstration projects in the areas of circular economy, production technologies and climate-neutral city
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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Decree issued by the Austrian Ministry of Finance (BMF) – Decrease of interest rates
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 […]
read more
Decree issued by the Austrian Ministry of Finance (BMF) – Decrease of interest rates
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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