AUSTRIA Law and Practice Contributed by: Clemens Philipp Schindler and Mohamed Hemdan, Schindler Attorneys
9.13 Approach to Digital Services Taxation The EU Directive on Administrative Cooperation (DAC7) has already been implemented into Austrian law. DAC7 contains rules on information exchange among digital platforms. On a domestic level, Austria already took unilateral action on digital taxation in 2019 by introducing the Digital Tax Act ( Digitalsteuergesetz , or DiStG). This legislation imposes a 5% tax on online advertising services provided for consideration within Austria, but only for corporations surpassing defined turnover thresholds from such services. 9.14 Offshore IP Provisions Austria has not yet introduced any provisions dealing with the taxation of offshore IP.
the adoption of a new Crypto Reporting Obligations Act ( Krypto-Meldepflichtgesetz ) and amendments to existing federal laws, including the Common Report - ing Standard Act and the EU Mutual Assistance Act. As of 1 January 2026, crypto-asset service providers are subject to enhanced reporting, due diligence and registration obligations, with transaction data to be reported to the competent authorities in the following year (for 2026 by 31 July 2027). 9.12 Digital Economy Businesses No general national statutory changes have yet been made in Austria, but the government supports the OECD’s initiatives in this regard.
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