The Act updates multiple tax laws, simplifies administration, and ensures EU compliance.

The Austrian Government gave its approval to the proposed Tax Amendment Act 2025 (Abgabenänderungsgesetz 2025) on 18 November 2025.

The Act introduces changes to several tax laws and ensures national legislation complies with EU requirements. It also seeks to simplify administration and enhance legal clarity.

The draft legislation covers amendments to the following federal laws:

  • 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 and Consular Fees Act 1992
  • Insurance Tax Act 1953
  • Motor Vehicle Tax Act 1992
  • Fire Protection Tax Act 1952
  • Land Valuation Act 1970 and Valuation Act 1955
  • Federal Fiscal Code
  • EU Mutual Assistance Act
  • Municipal Tax Act 1993
  • Tobacco Monopoly Act 1996 and Tobacco Tax Act 2022
  • Alcohol Tax Act 2022
  • Advertising Tax Act 2000
  • COVID-19 Funding Audit Act
  • Transparency Database Act 2012

Earlier, The Austrian Ministry of Finance (MOF)  released the draft Tax Amendment Act 2025 (Abgabenänderungsgesetz 2025) for public consultation on 21 October 2025.