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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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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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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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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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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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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Since 1 October 2024 there is the option to apply via NEIS for the relief measures for energy-intensive businesses and businesses at risk of carbon leakage for the years 2022 and 2023. The application is to be filed until 30 November 2024. The option to partial refund of the paid NEHG tax is intended to […]
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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 Austrian Government has continuously simplified and promoted using self-generated electricity from renewable energy sources (e.g. installing and operating photovoltaic systems) via several measures for companies as well. However, tax-related issues must be addressed if self-generated electricity is used e.g. via a photovoltaic system. Legal Background In principle, the supply and the use of electrical […]
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