Austria’s Federal Council ( (Bundesrat) approved the Tax Amendment Act 2025, updating tax laws and aligning them with EU requirements.
Austria’s Federal Council (Bundesrat) approved the Tax Amendment Act 2025 (Abgabenänderungsgesetz 2025) on 18 December 2025.
The act updates several tax laws and ensures national legislation aligns with EU requirements. It also aims to simplify administration and enhance legal certainty.
The legislation amends a wide range of statutes, including the:
- Income Tax Act 1988,
- Corporation Tax Act 1988,
- Minimum Taxation Act,
- Value Added Tax Act 1994,
- Real Estate Transfer Tax Act 1987,
- Fees Act 1957,
- Consular Fees Act 1992,
- Insurance Tax Act 1953,
- Motor Vehicle Tax Act 1992,
- Fire Protection Tax Act 1952,
- Land Valuation Act 1970,
- Valuation Act 1955,
- Federal Fiscal Code,
- EU Mutual Assistance Act,
- Municipal Tax Act 1993,
- Tobacco Monopoly Act 1996,
- Tobacco Tax Act 2022,
- Alcohol Tax Act 2022,
- Advertising Tax Act 2000,
- COVID-19 Funding Audit Act, and the
- Transparency Database Act 2012.
Key provisions include adjustments to income tax rates and thresholds, updates to minimum taxation rules for hybrid and transparent entities, and reforms to various fee and consumption taxes, including those on electric vehicles, tobacco, and alcohol.
The Act also introduces new electronic filing requirements and strengthens international administrative cooperation.
The act will enter into force after its publication in the Official Gazette.
Earlier, Nationalrat approved the Tax Amendment Act 2025 (Abgabenänderungsgesetz 2025) on 10 December 2025, introducing extensive changes across federal tax and administrative laws.
