
Austrian taxation of foreign sole proprietors: the difference between working from Austria and operating a permanent establishment abroad Many individuals who move to Austria maintain their sole proprietorship registration in another country, such as a Ukrainian FOP. However, maintaining a foreign...
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For years, crypto-assets were often perceived as operating outside the traditional banking system. From a tax transparency perspective, that distinction is rapidly disappearing. New reporting rules based on DAC8 and the OECD Crypto-Asset Reporting Framework (CARF) apply from 2026. Information...
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“My account is abroad, so the Austrian tax authorities cannot see it.” That assumption has been outdated for years. Automatic international exchange of financial account information is already well established. From 2026, however, the Common Reporting Standard (CRS) is being expanded, with the...
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Austria will introduce a number of important tax changes from 2027. Some familiar tax benefits will disappear, investment incentives will become more restrictive, and both employees and businesses will need to adjust their tax planning. These are no longer merely proposed measures. Key changes have...
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Austria’s small business VAT exemption is available to businesses whose relevant annual turnover does not exceed the statutory threshold. It may apply, in particular, to sole traders, freelancers and other businesses. The legal form alone is not decisive. The business must also meet the...
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