The 1×1 of Real Estate Taxation – Austria

28th edition of the brochure “1×1 of Real Estate Taxation”

The real estate experts from TPA have analysed and summarised the most important tax regulations for you. This 28th edition of our brochure provides you with a practical overview of the current status of real estate taxation in Austria as of May 2024, both in terms of income tax and VAT.

Expertise for successful real estate investments

Real estate investments are a highly sought-after form of investment both in times of economic uncertainty and when economic growth is stable. In many cases, they offer tax advantages, long-term prospects for value appreciation and are also interesting for pension provision.

However, are you aware of all the tax benefits? How can you guarantee the increase in value in the long term? How can real estate support your pension plan?

With this guide, we offer you orientation in the jungle of real estate taxation!

All about real estate & taxes

Our experts have summarised everything you need to know about real estate & taxes in Austria in the following chapters.

  • Real estate as private assets
  • Real estate & VAT
  • Real estate as business assets
  • Income tax on real estate
  • Real estate and private trusts
  • Real estate transfer tax
  • Investment property & builder-owner models
  • Real estate funds
  • Real estate investments abroad

The chapter “Real estate as a business asset” provides interesting information on a topic that is particularly important for SMEs and family businesses.

Aspects relating to the taxation of real estate in private foundations, building owner and pension schemes as well as real estate funds are also included. A separate chapter is also devoted to the topic of real estate investments abroad, which has a high potential for structuring due to its attractiveness.

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