What can Austria businesses claim as expenses?
10 common business expenses with Finanzamt Österreich / BMF-compliant rules for limited companies, sole traders and contractors in Austria.
Beratungskosten (Professional Fees)
Professional fees for Steuerberater (tax advisers), Rechtsanwälte (lawyers), and Wirtschaftsprüfer (auditors) are fully deductible as business expenses under §4 Abs 4 EStG. Court and notary fees for business matters are also deductible. Costs for raising capital may need to be capitalised.
Büromiete (Office Rent)
Commercial office rent is fully deductible as a business expense. Input VAT (Vorsteuer) on rent is reclaimable if the property is used for standard-rated business activities. Home office rent is deductible on a proportional basis. Leasehold improvements may be capitalised.
Fortbildung (Training and Professional Development)
Work-related training and professional development is fully deductible under §4 Abs 4 EStG. This covers courses, conferences, seminars, and professional memberships. Education for a completely new career is personal Sonderausgaben (different rules). WKO training grants may be available.
Geringwertige Wirtschaftsgüter / Anlagevermögen (Equipment and Fixed Assets)
Equipment costing under €1,000 net can be immediately expensed (Geringwertige Wirtschaftsgüter — GWG). Items above €1,000 net must be depreciated over their useful life using the AfA (Absetzung für Abnutzung) tables. Computers: typically 3 years. No Austrian bonus depreciation equivalent to Germany.
Homeoffice (Home Office Expenses)
Since Austria's 2021 Homeoffice reform, employees can claim €3/day up to €300/year tax-free. For GmbH directors and self-employed, proportional room costs or the €3/day standard apply. Employers can pay €3/day to remote workers tax-free.
Kfz-Kosten (Vehicle Expenses)
Business vehicles are fully deductible. For mixed-use vehicles, a Fahrtenbuch (logbook) is required to separate business from private mileage. No VAT reclaim on passenger cars — input tax is blocked on most cars under the 'Vorsteuerausschluss'. Commercial vehicles (LKW) are fully deductible with full VAT reclaim.
Personalkosten (Staff and Payroll Costs)
Staff costs are fully deductible business expenses. The full employer cost includes gross salary plus approximately 28–30% in employer social contributions (ASVG ~21%, DB 3.9%, DZ ~0.4%, Kommunalsteuer 3%). Pensionskasse contributions are also deductible.
Reisespesen (Business Travel Expenses)
Business travel is fully deductible. Daily allowance (Tagessatz) for Austrian business trips is €26.40 for journeys over 12 hours. International rates vary by country (set by Finance Ministry). Accommodation is deductible at actual cost. Transport costs (flights, trains, taxis) fully deductible.
Repräsentationsaufwand (Business Entertainment and Hospitality)
Business entertainment with external clients is 50% deductible under §20 Abs 1 Z 3 EStG. Internal staff events (Betriebsveranstaltung) are fully deductible up to €365/person/year. No VAT reclaim on entertainment expenses. Client gifts deductible up to €186/year per recipient.
Versicherungen (Business Insurance)
Business-related insurance premiums are fully deductible as Betriebsausgaben. This includes liability insurance, property insurance, business interruption, and D&O (director and officer) insurance. Personal life insurance and private health insurance are NOT deductible as business expenses.