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      DAC8

      Effective 1 January 2026, the Crypto Reporting Obligations Act (Krypto‑MPfG, Federal Law Gazette I 96/2025) as well as the corresponding implementing act (Krypto-MPfG-Durchfuehrungsverordnung, Federal Law Gazette II 331/2025) entered into force as part of the Anti‑Fraud Act 2025. The background is the EU Directive DAC 8, which provides for the automatic exchange of information between tax authorities regarding crypto‑assets and related transactions. These reporting obligations also apply in full to customers resident in Austria. Transactions subject to annual reporting obligations as of now include, in particular, exchanges between crypto‑assets and fiat currencies, exchanges between different crypto‑assets, as well as mass‑payment transactions. This means an unprecedented transparency for transactions involving crypto-assets – which may require holders of crypto-assets to take immediate action.

      (M. Petritz / M. Deichsel)

      German Version

      Accounting and Group Tax Law

      In case of company reorganizations covered by the Austrian Reorganization Tax Act (“RTA”) tax loss carry-forwards usually only remain utilizable, if the respective loss-generating unit (in particular business units) still exists as of the effective date of the reorganization and its magnitude is still comparable. In order to judge whether or not the loss generating unit is still comparable, KPIs such as turnover, total assets, FTEs, etc are relevant. In a recent case the Austrian Federal Finance Court ruled that the reduction of one such KPI is not decisive but an overall view considering the KPIs of particular relevance for the respective line of business (e.g. trading company, production company…) is crucial. 

      (M. Vaishor)

      German Version

      Under Austrian tax law, financially related corporations may form a tax group for CIT purposes. For share-deals prior to March 1, 2014, there was the option of a goodwill amortization for tax purposes (spread over 15 years) when acquiring the shares from a third-party and including the acquired entity (which had to be operational) in the tax group. In a recent ruling, the Austrian Fiscal Court has now stated that for purposes of the goodwill amortization, there is a direct link between the acquired entity and its business operations. If operations are lost (e.g. due to a sale of the business), goodwill can no longer be amortized. This applies regardless of whether the sale of business takes place within or outside the tax group. 

      L. Andreaus / J. Derflinger

      German Version

      VAT & Customs

      After the Austrian government agreed back in January 2026 to reduce the VAT rate for the sale of selected food items such as bread and pastries, eggs, butter, flour, milk, yogurt, rice, pasta, and various (domestic) fruits and vegetables - but not, for example, meat, sausage, cheese, or berries - from the current 10% to 4.9% effective as of 1 July, 2026, a corresponding legislative proposal for the implementation of this policy initiative has been published in March 2026. In addition, the Austrian Ministry of Finance (BMF) has provided a detailed information regarding the effects of the planned legislative change in response to a request from the Austrian Chamber of Commerce (WKÖ) and the Austrian Retail Association (Handelsverband).

      (P. Mayr / S. Tratlehner)

      German Version

      The CJEU (C-513/24 vom 19.3.2026) states that expenditure on legally prescribed minimum technical and material equipment in the health care system is not to be regarded as common costs on the basis of a legal obligation that entitles the holder to deduct input VAT on a pro rata basis.

      (M. Silbergasser / E. Müller)

      German Version

      In its judgment of 25 February 2026 (T‑638/24, Finanzamt Österreich), the European General Court examined whether a deemed intra‑Community acquisition must be taxed where the purchaser used the VAT ID of the Member State of dispatch while VAT was incorrectly shown on the invoice for what should have been an exempt intra‑Community supply. The Court confirmed that a deemed intra‑Community acquisition can exist alongside VAT liability arising by virtue of invoicing.

      (E. Freitag / C. Bianco)

      German Version

      In its judgment of March 5, 2026, Žaidimų valiuta, C-472/24, the CJEU decided that the VAT exemption for financial transactions in accordance with Article 135 para 1 lit e of the VAT Directive is not applicable to the exchange of virtual in-game currencies (“in-game gold”) for conventional currencies. Unlike Bitcoin, such in-game currencies lack the function of a generally accepted payment instrument. Furthermore, the virtual in-game currency does not constitute a voucher. Consequently, the transactions are to be classified as taxable supplies of services.

      (E. Freitag / K. Pham)

      German Version

      In its decision from February 25th, 2026 (T-69/25, A-GmbH), the EGC dealt with the question of whether a capsule system consisting of two components – alloy powder and liquid mercury – for mixing silver amalgam tooth fillings is to be regarded as a "set of goods".

      (E. Freitag / A. Mühlberger)

      German Version

      In its decision of January 28th, 2026 (T-177/25, Dyrektor Izby Administracji Skarbowerj W Gdańsku) the EGC ruled on the question of whether a subsequent amendment of a customs declaration to replace an Erga-omnes tariff with a preferential tariff quota is legally permissible.

      (E. Freitag / A. Mühlberger)

      German Version

      Tax Administrative

      Austrian Standard Consumption Tax

      The appellant’s tax advisor requests an extension of the deadline by telephone for responding to a deficiency procedure (“Mängelbehebungsauftrag”) in an appeal against a tax assessment. The tax office clerk, in turn, grants the extension by telephone. The Austrian Federal Finance Court and the Austrian Administrative Supreme Court review the timeline in the appeal proceedings and dismiss the appeal as too late. The appellant should have requested the extension in writing; the telephone request was invalid from the outset.

      (C. Endfellner)

      German Version

      In a recent ruling, the Austrian Administrative Supreme Court commented for the first time on the interpretation of the term “purchaser” in connection with refund of Standard Consumption Tax under Art 6 sec 9 Standard Consumption Tax Act (formerly Ar 6 sec 7 Standard Consumption Tax Act). It clarifies that the person entitled to refund 16,67% of Standard Consumption Tax is the one for whom the VAT on the Standard Consumption Tax is accumulated in the immediately following transaction which is subject to VAT. The Austrian Administrative Supreme Court, thus, confirmed the legal opinion already expressed by the Austrian Federal Finance Court; the decision contradicts the view currently expressed by the tax authorities in their internal administrative directive. For example, car dealers are entitled to a Standard Consumption Tax-refund if they purchase vehicles, which were previously indirectly Standard Consumption Tax-exempt (short-term rental vehicles, taxis, emergency vehicles, driving school cars, etc.), directly from the eligible user and resell them immediately in a transaction subject to VAT.

      (S. Hofbauer / S. Tratlehner)

      German Version

      BORA

      The Ministry of Finance (MoF) presented proposed amendments to the Austrian BORA, mainly implementing requirements and procedures for third parties with “legitimate interest” to access beneficial owner information registered in the Austrian UBO-Register, effective as of August 1, 2026, in accordance with the 6th AML-Directive (EU) 2024/1640.

      Moreover, MoF already presented the draft of a new BORA-Bill, to comply with the requirements of the new, self-executing AML-Regulation (EU) 2024/1624, effective as of July 10, 2027. 

      (C. Edelhauser)

      German Version

      The BORA Registration Authority (MoF) was asked by KPMG to comment on the case of an obliged Austrian Ltd. that filed a subsidiary UBO-Report of its senior managing officials with automatic data transfer from the commercial register acc. to Art 5 para 5 BORA. After having received KPMG's legal assessment the Registration Authority confirmed with notification of February 10, 2026, that such subsidiary report may be maintained even though a later change in management was not published in the commercial register in due time after becoming effective, no matter whether the delayed registration depended on issues attributable to the Ltd. or the commercial register court.

      (C. Edelhauser / S. Haslinger)

      German Version

      Other topics

      The Austrian Administrative Supreme Court overturns a Federal Finance Court ruling on the reduction of benefits under the GSBG: A “care surcharge” charged by nursing homes to self-payers is not a “private contribution to costs” if, among other things, it is directly linked to the level of care allowance. In such cases, no 4% reduction in GSBG benefits pursuant to Section 11(3) GSBG is to be applied for this nursing surcharge

      (E. Müller /K. Oberhuber)

      German Version

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