Due to the worldwide corona pandemic, the government has implemented various measures. See Incentives related to COVID-19 in the Tax credits and incentives section for more information.
On 7 January 2021, the COVID-19 Tax Measures Act ('COVID-19-Steuermaßnahmengesetz') was published in the Austrian Federal Gazette. The COVID-19 Tax Measures Act includes numerous measures with regard to income taxation (e.g. interest limitation rules, see Earnings based interest limitation in the Deductions section for more information), duties, and tax deferrals.
On 7 January 2021, the Federal Act Requiring Appropriate Tax Conduct for Federal Funding due to the COVID-19 Pandemic ('Bundesgesetz, mit dem Förderungen des Bundes aufgrund der COVID-19-Pandemie an das steuerliche Wohlverhalten geknüpft werden') was published in the Austrian Federal Law Gazette. See Incentives related to COVID-19 in the Tax credits and incentives section for more information.
On 25 March 2021, the 2nd COVID-19-Tax Measures Act ('2. COVID-19-Steuermaßnahmengesetz') was published in the Austrian Federal Law Gazette. The main purpose was the extension of tax deferrals and instalment payments, tax reliefs for home office activities, as well as adaptations of the Investment Premium Act.