Adopted legislative amendments and other reform projects

• Reporting obligations under the Income Tax Information Act.
• Minimum wage and mini-job.
• Secondary Credit Market Promotion Act - wage tax deduction features (ELStAM) for contributions to private compulsory health and long-term care insurance.
• Economic Identification Number Ordinance.
• Act to extend the tariff reduction for income from agriculture and forestry.
• Fourth Bureaucracy Relief Act (BEG IV) - retention periods, transfer pricing documentation.
• Annual Tax Act 2025 - photovoltaic systems, e-balance sheet.
• Tax Reform Act.
• Laws to improve occupational and private pension provision.
• Sustainability reporting in accordance with the CSRD and the ESRS, CSRD Directive Implementation Act.
• Legislation in the 21st legislative period
• Tax law changes provided for in the coalition agreement
  
  • for companies:
    declining balance depreciation on investments in equipment (so-called "investment booster"), special depreciation for electric vehicles, increase in the research allowance, reduction in electricity tax, reduction in corporation tax, corporation tax liability for all newly founded companies, self-assessment of corporations and partnerships, cash register obligation above a turnover limit, abolition of the receipt obligation, reduced VAT rate for food in restaurants, increase in the minimum trade tax rate, counteracting the relocation of sham registered offices to trade tax havens;
  • for employees:
    Tax exemption for overtime bonuses, tax exemption for the salary of pensioners who continue to work voluntarily (so-called "active pension"), introduction of a working day allowance, increase in the distance allowance, increase in the allowances for trainers and voluntary work, increase in the gross list price limit for electric company cars, creation of tax incentives for trade union membership, improvement of company pension schemes;
  • for families:
    Alignment of the relief effect of child benefit and child allowances, tax relief for single parents, introduction of a retirement savings account for children (so-called "early start pension");
  • In addition:
    tax-deductibility of energy-efficient building renovations, simplification of non-profit status, reduction of bureaucracy.

Digitization

• Digitalization and automation of processes in the company.
• Retention obligations, e-mails as commercial letters.
• E-invoicing and reporting obligations in accounting.
• E-balance sheet - current developments, implementation in practice, taxonomies 6.8 and 6.9, FAQ.
• Revenue surplus statement (annex EÜR 2025).
• VAT in the Digital Age.

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Current case law and pronouncements, etc.

• Conversion of the profit calculation period to a financial year that differs from the calendar year.
• Change from inventory comparison to revenue surplus accounting and vice versa.
• Intangible (digital) assets in the commercial and tax balance sheets.
• Property, plant and equipment - GWG and collective items, declining balance depreciation, investment deduction and special depreciation in accordance with § 7g EStG, excessive acquisition costs.
• Real estate - land, buildings, outdoor facilities, operating equipment, production costs, acquisition costs, declining balance depreciation and special depreciation for new rental apartment buildings, subsequent production costs due to expansion and significant improvement, production costs close to acquisition, maintenance costs, special features of listed buildings.
• Differentiation between fixed and current assets.
• Creation and transfer of reserves in accordance with § 6b EStG.
• (Partial) transfers of businesses and individual assets.
• Financial assets - investments in corporations and partnerships.
• Current asset receivables - maintenance reserve in accordance with the WEG.
• Company car taxation - prima facie evidence for private use, logbook method, journeys between home and business premises.
• Current information on non-deductible business expenses - partial deduction ban in accordance with Section 3c (2) EStG, gifts, hospitality expenses, VIP boxes, entertainment, fines and conditions, interest on back payments and refunds for corporation tax and trade tax.

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Current information on provisions and liabilities, etc.

• Provisions due to contractual and public-law obligations - admissibility of a follow-up audit, retention of business records, maintenance and servicing, demolition / dismantling and substance preservation obligations, capitalization of corresponding claims, assumption of obligations.
• Provisions for onerous contracts.
• Pension provisions, discounting in the commercial and tax balance sheets.
• Adjustment of the discount rates under commercial and tax law.

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‍Sales tax

• Current national and international case law.
• News on intra-Community supplies and export supplies.
• Tax accrual and VAT adjustment due to irrecoverability.
• Invoice requirements for input tax deduction, service description, good faith of the service recipient.
• Invoice correction.
• Input tax apportionment according to § 15 para. 4 UstG.
• VAT registration.
• News on the VAT group.
• Intra-group settlements.
• Bonuses for central regulators.

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Wage tax

• Net wage optimization through salary conversion.
• ABC of tax-free and non-contributory salary components.
• Fiction of accrual for the shareholder-managing director.
• Employee share ownership vs. securing company succession.
• Company car taxation - 1% rule, logbook method, benefit reductions, ban on private use.
• Company pension scheme - reduced taxation of capital payments.
• The latest on tax-related travel expense law - first place of work and external activity, commuting allowance, accommodation allowance, double housekeeping, business trips with a private car.
• Relocation costs, training costs.

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Trade tax

• Including current case law on additions and reductions.
• Extended property reduction, ancillary activities that are detrimental to reduction and ancillary activities that are not detrimental to reduction.

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Corporate income tax incl. international income

• Among other things, current information on investment income and the sale of shares - free float and box privilege.
• Loss deduction (Section 8c KStG), loss carryforward tied to continuation (Section 8d KStG).
• Income tax group.
• News on hidden profit distributions and hidden contributions.

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Business income tax

• Current case law and administrative decrees, including the latest on the taxation of shareholders and partners.
• New case law on flat-rate withholding tax - option to standard taxation, losses on the sale of shares, interest-free purchase price deferral, debt waiver against debtor warrant.
• Sale of shares in accordance with Section 17 EStG - contribution to the capital reserve for the purpose of debt repayment (cash circle), disposal costs on sale of business and shares.