{"id":30202,"date":"2026-06-23T09:11:47","date_gmt":"2026-06-23T07:11:47","guid":{"rendered":"https:\/\/www.huebner.at\/budget-accompanying-act-2027-2028-what-changes-for-cit-vat-other-levies-allowances\/"},"modified":"2026-06-25T08:28:09","modified_gmt":"2026-06-25T06:28:09","slug":"budget-accompanying-act-2027-2028-what-changes-for-cit-vat-other-levies-allowances","status":"publish","type":"post","link":"https:\/\/www.huebner.at\/en\/budget-accompanying-act-2027-2028-what-changes-for-cit-vat-other-levies-allowances\/","title":{"rendered":"Budget Accompanying Act 2027\u20132028: What changes for CIT, VAT, other levies &#038; allowances"},"content":{"rendered":"<p>The government\u2019s draft bill comprises a package of legislation accompanying the 2027\/2028 biennial budget and bringing together numerous tax measures. We have summarised the key points of these changes \u2013 some of which will have a significant impact \u2013 in a concise format for you.<\/p>\n<p><span style=\"color: #00624d;\"><strong>1. Corporate Income Tax<\/strong><\/span><\/p>\n<p><strong>Progressive CIT rate from 2028 \u2013 the end of the flat rate<\/strong><\/p>\n<p>Until now, corporations have been subject to a flat tax rate of 23 %. In future, the rate will become <strong>progressive<\/strong>:<\/p>\n<ul>\n<li>Income <strong>up to EUR 1 million:<\/strong> remains <strong>23 %<\/strong><\/li>\n<li>Portions of income <strong>above EUR 1 million:<\/strong>\u00a0<strong>24 %<\/strong><\/li>\n<\/ul>\n<pre><\/pre>\n<p>This applies to financial years that begin <strong>after 31.12.2027<\/strong>. No pro-rata adjustment is provided for diverging financial years.<\/p>\n<p>Two special features:<\/p>\n<ul>\n<li><strong>Corporate groups (\u00a7 9 KStG):<\/strong> The progression is applied <strong>only at the group parent level<\/strong> (up to EUR 1 million of group income 23 %, above that 24 %). The decisive factor is the group parent&#8217;s financial year \u2013 results of group members with a diverging balance sheet date may therefore fall into the higher rate earlier. Restructurings around the introduction of the rate are to be scrutinised more closely from the perspective of abuse (\u00a7 22 BAO).<\/li>\n<li><strong>Foreign income:<\/strong> Income exempted under double taxation treaties shall, via a <strong>progression proviso<\/strong>, increase the tax rate applicable to domestic income.<\/li>\n<\/ul>\n<pre><\/pre>\n<p>For certain corporations with limited tax liability (e.g. public-law corporations, charitable corporations), the flat rate of 23 % is retained for reasons of simplification.<\/p>\n<p><strong>Shareholder current accounts \u2013 new statutory rule<\/strong><\/p>\n<p>Outstanding receivables on current accounts owed by natural persons as (direct or indirect) shareholders must, by the balance sheet date, either be<\/p>\n<ol>\n<li><strong>fully settled<\/strong> or<\/li>\n<li>converted into an <strong>arm&#8217;s-length loan agreed in writing and bearing interest<\/strong> (including a credit assessment and collateral).<\/li>\n<\/ol>\n<pre><\/pre>\n<p>If this does not happen, the outstanding amount is deemed, on the day after the balance sheet date, <strong>to have accrued as a distribution<\/strong> \u2013 with the consequence that <strong>capital gains tax (KESt)<\/strong> must be remitted (deemed distribution).<\/p>\n<p>A <strong>de minimis threshold of EUR 50,000<\/strong> applies to shareholders with a qualified holding (from 10 %). The rule is to apply for the first time to <strong>financial years ending in 2027<\/strong>.<\/p>\n<p><em>Practical tip: Existing current accounts should be reviewed early and \u2013 where necessary \u2013 placed on an arm&#8217;s-length loan basis.<\/em><\/p>\n<p><strong>Restriction of the final-taxation effect for certain withholding taxes<\/strong><\/p>\n<p>For real estate income tax, capital gains tax and the withholding tax under \u00a7 99 EStG, certain corporations previously benefited from a final-taxation effect. In future: if the tax was withheld at 23 % but the progressive rate results in a higher burden, <strong>the final-taxation effect ceases to apply<\/strong> \u2013 the income must then be included in the CIT assessment. Applicable for the first time to financial years beginning after 31.12.2027.<\/p>\n<p><strong>Increased CIT prepayments 2028<\/strong><\/p>\n<p>For 2028 (or 2029 in the case of a diverging financial year), a <strong>flat-rate increase of CIT prepayments by 4.5 %<\/strong> is envisaged \u2013 but only if the assessed prepayment is based on a <strong>CIT liability of more than EUR 1 million <\/strong>from a calendar year before 2028. For groups, only the group parent&#8217;s financial year is decisive.<\/p>\n<p><strong>Withholding tax on line easement rights<\/strong><\/p>\n<p>In step with the progressive rate, the withholding tax on line easement rights for payments after 31.12.2027 rises from <strong>7.5 % to 7.75 %<\/strong>.<\/p>\n<p><span style=\"color: #00624d;\"><strong>2. Value Added Tax<\/strong><\/span><\/p>\n<p><strong>Exclusion from import VAT offsetting in cases of suspicion<\/strong><\/p>\n<p>From <strong>1.1.2027<\/strong>, the tax office may, by notice, exclude a taxable person for <strong>a maximum of two years<\/strong> from collecting import VAT (EUSt) via the tax office (\u00a7 26 para. 3 no. 2 UStG) \u2013 namely where there is a <strong>suspicion of a fiscal offence<\/strong> in connection with the importation of goods.<\/p>\n<p><strong>Extended liability when engaging sham companies (including VAT)<\/strong><\/p>\n<p>Liability for engaging sham companies (\u00a7 9 SBBG) is being significantly extended. Previously, only the remuneration claims of the affected employees were covered \u2013 in future, additionally:<\/p>\n<ul>\n<li>contributions and levies payable to health insurance institutions,<\/li>\n<li>wage tax on the commissioned work,<\/li>\n<li>the <strong>VAT resulting from the contract<\/strong>.<\/li>\n<\/ul>\n<pre><\/pre>\n<p>Liability for wage tax and VAT is asserted by the tax authority by means of a <strong>liability notice<\/strong>. In force from <strong>1.1.2027<\/strong>.<\/p>\n<p><em>Practical tip: Greater care in selecting contractors pays off \u2013 the liability risk will in future extend all the way to VAT.<\/em><\/p>\n<p><span style=\"color: #00624d;\"><strong>3. Further taxes and levies<\/strong><\/span><\/p>\n<p><strong>Income tax points for businesses<\/strong><\/p>\n<p><strong>Investment-related profit allowance \u2013 securities are dropped:<\/strong> Under this government bill, the investment-related profit allowance (GFB) is being severely restricted on a temporary basis. For financial years beginning after 31.12.2026 and before 1.1.2030, the range of qualifying assets is limited to <strong>physical investments<\/strong>. During this period, securities no longer qualify (replacement purchases for already-favoured securities remain possible on a transitional basis). From financial years after 31.12.2029, securities are permitted again.<\/p>\n<p><strong>Real estate income tax \u2013 old assets become more expensive:<\/strong> When selling properties classed as old assets (no longer subject to tax as at 31.3.2012), the flat-rate acquisition costs are reduced:<\/p>\n<ul>\n<li>Standard case: from <strong>86 % to 80 %<\/strong><\/li>\n<li>Rezoning case: from <strong>40 % to 30 %<\/strong><\/li>\n<\/ul>\n<pre><\/pre>\n<p>Since lower flat-rate acquisition costs mean a higher taxable surplus, the tax burden rises. Affected are disposals after 31.12.2026, the relevant point in time being the <strong>obligating transaction<\/strong> (not the inflow).<\/p>\n<p><strong>Parcel tax (new Parcel Tax Act)<\/strong><\/p>\n<p>A new <strong>parcel tax of EUR 2 per parcel<\/strong> (or, alternatively, per order) applies to the domestic delivery of parcels as part of mail-order sales. Only large mail-order retailers are affected whose domestic mail-order sales in the previous year exceeded <strong>EUR 100 million<\/strong>. Entry into force: <strong>1.10.2026<\/strong>, applicable to deliveries after 30.9.2026.<\/p>\n<p><strong>Alcohol tax +30 %<\/strong><\/p>\n<p>The alcohol tax rate rises on <strong>1.1.2027<\/strong> from EUR 1,200 to <strong>EUR 1,560 per 100 litres of pure alcohol<\/strong> \u2013 an increase of 30 %.<\/p>\n<p><strong>Standard fuel consumption levy (NoVA)<\/strong><\/p>\n<ul>\n<li>For vehicles for which <strong>only an NEDC CO\u2082 value<\/strong> is available, it may in future be applied at a factor of <strong>1.27<\/strong>.<\/li>\n<li>To avoid hardship cases, the taxation level is aligned for certain used vehicles last registered abroad (concerns exclusively vehicles of displaced persons from Ukraine).<\/li>\n<\/ul>\n<pre><\/pre>\n<p><strong>Stability levy (bank levy)<\/strong><\/p>\n<p>The rate currently in force remains in place until and including 2029, after which it reverts to the level before the Budget Restructuring Measures Act 2025. The special payment introduced for 2025\/2026 will be continued until 2028, reduced by around two thirds in 2029 and abolished entirely from 2030.<\/p>\n<p><strong>Valuation Act \u2013 fair market value from a single sale<\/strong><\/p>\n<p>In future, the fair market value of securities and shares may, under certain conditions, be derived <strong>from a single sale<\/strong> (provided that size and rights are comparable or are made comparable through premiums\/discounts). A later sale may also be invoked as a retroactive event (\u00a7 295a BAO). The background is that the previously customary \u201cVienna method\u201d often led to undervaluation. Under the new rule, the tax office will in future be able to apply, much more easily, <strong>higher, market-oriented values<\/strong>. To be applied to valuation procedures carried out after 10 June 2026.<\/p>\n<p><strong>National Emission Certificates Trading Act (CO\u2082 pricing)<\/strong><\/p>\n<p>Reintroduction of the <strong>relief measure for agricultural diesel<\/strong> for 2026 and 2027. In addition, clarity is to be created regarding the timing of the transfer of the national CO\u2082 pricing system into the <strong>EU ETS II<\/strong> (expected 2028).<\/p>\n<p><strong>Conclusion: <\/strong>The Budget Accompanying Act 2027\u20132028 brings noticeable changes for businesses \u2013 above all the <strong>progressive CIT rate from 2028<\/strong> and the <strong>new rule on shareholder current accounts<\/strong>. In addition, there are increased burdens on sales of real estate from old assets, a <strong>restricted benefit for the profit allowance <\/strong>as well as various new or increased levies (parcel tax, alcohol tax, NoVA).<\/p>\n<p>We recommend reviewing affected structures \u2013 in particular current accounts, planned real estate disposals and investment decisions \u2013 at an early stage in order to make optimal use of the transitional periods.<\/p>\n<p><strong>Note:<\/strong> This is currently a government bill (draft). Changes in the further parliamentary process are possible \u2013 we will keep you informed.<\/p>\n<p><a href=\"https:\/\/www.parlament.gv.at\/gegenstand\/XXVIII\/I\/523\">&gt;&gt;Link to the draft of the Budget Accompanying Act 2027-2028<\/a><\/p>\n<p><strong>Do you have questions about the planned changes or would you like to know what they mean specifically for your business? <\/strong>We are happy to support you with the assessment and preparation \u2013 simply get in touch with us.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The government\u2019s draft bill comprises a package of legislation accompanying the 2027\/2028 biennial budget and bringing together numerous tax measures. We have summarised the key points of these changes \u2013 some of which will have a significant impact \u2013 in a concise format for you. 1. Corporate Income Tax Progressive CIT rate from 2028 \u2013 [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":29767,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[59],"tags":[],"class_list":["post-30202","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-frontpage"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Budget Accompanying Act 2027\u20132028: What changes for CIT, VAT, other levies &amp; allowances - H\u00fcbner &amp; H\u00fcbner News<\/title>\n<meta name=\"description\" content=\"The government\u2019s draft bill comprises a package of legislation accompanying the 2027\/2028 biennial budget and bringing together numerous tax measures. 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