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Austria: Draft research premium guidelines 2025; other recent tax developments

Summary of recent direct and indirect tax developments

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September 8, 2025

The draft of the new research premium guidelines 2025 provides clarification in all areas of the research premium. The guidelines summarize the most important regulations on the assessment basis and procedural rules in a compact form and provide an overview of the content requirements and the necessary documentation. The aim is to provide coherent application of the research premium rules and increases the predictability for the applicant.

Other recent tax developments in Austria include:

  • Tax deadline September 30, 2025: Reductions of preliminary tax payments 2025, beginning of interest on tax arrears 2024
  • Update on the Unshell Directive (ATAD 3)
  • Withholding tax refund in case of dividends to parent company without substance (Austrian Federal Finance Court)
  • Bank stability levy unconstitutional (Austrian Federal Finance Court)
  • Consequences of not having disclosed change of the authority to receive documents (Austrian Supreme Administrative Court)
  • Incorrect notification in case of a power of attorney (Austrian Administrative Supreme Court)
  • Timely submission of an application according to the previous legal situation is also timely according to the new legal situation (Austrian Federal Finance Court)
  • Scope of the Austrian Tax Court's obligation to decide on the merits
  • Tax evasion due to too high input value added tax (VAT) credits (Austrian Federal Finance Court)
  • Current case law on inadmissible estimation by the tax office (Austrian Federal Finance Court)
  • Estimation of the tax base based on dog vaccinations
  • Beneficial Owners Register Act: New offenses starting October 1, 2025
  • Access rights of third parties to the Austrian UBO-Registry (Austrian Constitutional Court)
  • Current financial criminal law case law on breach of BORA-notification obligations (Austrian Tax Court)

Read a September 2025 report prepared by the KPMG member firm in Austria

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