Can I Claim Geringwertige Wirtschaftsgüter / Anlagevermögen (Equipment and Fixed Assets) as a Business Expense in Austria?
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.
What Finanzamt Österreich / BMF says
§13 EStG (GWG immediate write-off under €1,000); §7 EStG (AfA depreciation schedule); BMF AfA-Tabellen.
When you can claim
- Individual items costing under €1,000 (net of USt) — immediate 100% deduction in year of purchase
- Computers and laptops — depreciable over 3 years (33.3%/year) per AfA table
- Office furniture (desks, chairs) — depreciable over 10 years (10%/year) per AfA table
- Machinery and equipment — depreciable over useful life per relevant AfA table
- IT software — depreciable over 3 years if purchased separately; embedded in hardware, same as hardware
- Mobile phones and tablets — typically 3-year AfA, immediate write-off if under €1,000
- Vorsteuer (VAT) on equipment purchases — fully reclaimable for VAT-registered businesses
When you cannot claim
- Private use component of equipment — must apportion for mixed-use items (using the same Fahrtenbuch logic for vehicles)
- Equipment purchased for purely private purposes even if occasionally used for business
- Land — never depreciable; only the buildings on land are depreciated
Good to know
Pro tip: Austria's €1,000 GWG threshold is higher than Germany's €800 — take advantage of it. For items just above €1,000, consider whether the purchase can be structured as individual components below the threshold (e.g., buying a monitor and keyboard separately rather than as a workstation package).
Important: Austria has no Investitionsabzugsbetrag (like Germany) or Annual Investment Allowance (like the UK) that allows large upfront deductions on qualifying plant and machinery. Expensive equipment must always go through the AfA depreciation schedule. The Investitionsprämie (see questions) is a grant, not a tax deduction.
Stop guessing what you can claim in Austria
AccountsOS automatically categorises expenses with Finanzamt Österreich / BMF-aware rules and tells you exactly what is claimable.
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