The draft of the Budget Accompanying Act 2025 includes the following tax measures:
- Real estate transfer tax: Reform of the share consolidation in real estate transfer tax, intended to effectively equalize asset deals and share deals in real estate transactions
- Foundation tax: Increase tax rate for donations to private foundations from 2.5% to 3.5% effective January 1, 2026
- Income tax: Implement several measures announced in the 2025-2029 government program, including:
- Tax reclassification gains more heavily under the real estate income tax
- Grant employers the option of granting employees a tax-free employee bonus of up to 鈧�1,000 for calendar years 2025 and 2026
- Expand scope of the basic flat-rate tax
- Value added tax (VAT): Adjust flat-rate input tax allowance and provide VAT-free treatment for contraceptives and feminine hygiene products effective January 1, 2026
- Energy crisis contribution for electricity and fossil fuels: Various further adjustments based on ongoing evaluation of effectiveness and price developments
- Gambling taxes: Increase in concession fees and the gambling fee for certain lotteries
Read a聽May 2025 report (German)聽prepared by the 乐鱼(Leyu)体育官网 member firm in Austria