Austria

On 20 November 2025, the government bill of the Anti-Fraud Act 2025 (`Betrugsbekämpfungsgesetz 2025`) was published. It introduces a new criminal offense regarding the false declaration of losses and stipulates that the declaration of such losses should be regarded as tax evasion. Further changes include the extension of the scope of the surcharge for tax evasion under fiscal criminal law, the limitation of cash payments for taxes up to EUR 10,000, the exemption of certain taxes from insolvency-related clawback-claims, the abolition of input VAT deduction for high-value resindential assets etc.

The government bill of the Crypto Reporting Obligations Act (´Krypto-Meldepflichtgesetz´), implementing the EU Directive on Administrative Cooperation (known as DAC 8), which is based on the Crypto-Asset Reporting Framework (CARF), was published on 20 November 2025.

The Austrian Act on Securing Business Locations 2025 (´Standortabsicherungsgesetz 2025´) was published in the Federal Law Gazette on 31 October 2025. It aims at supporting Austrian companies that are expected to face significantly higher electricity costs due to the EU Emissions Trading System in the calendar years 2025 and 2026.

On 30 June 2025, the Austrian Budget Accompanying Act 2025 ('Budgetbegleitgesetz 2025') was published in the Federal Law Gazette. It includes multiple amendments, primarily concerning the Austrian Real Estate Transfer Tax Regime, e.g.:

• Extensive tightening of taxation related to the share transfers in (Austrian) property-owning corporations and partnerships (share deals) and the taxation of real estate companies. 

• Comprehensive extensions to the Austrian Real Estate Transfer Tax Law (RETT-Law) as well as changes to the real estate income tax related to the taxation of profits from rezoning.
• Additional changes are planned in the areas of foundation entry tax, employee bonuses, and basic flat-rate scheme.

On 18 March 2025, the Austrian Budget Stabilisation Measures Act 2025 (´Budgetsanierungsmaßnahmengesetz 2025') was published in the Federal Law Gazette. This Act includes measures to increase the tax revenue at short notice, such as the elimination of the zero-rated value-added tax (VAT) for photovoltaic systems, the extension of the energy crisis contributions, and adjustments to the stability fee for banks, the engine-related insurance tax, and the Austrian Law on Motor Vehicle Tax.