Can I Claim Kfz-Kosten (Vehicle Expenses) as a Business Expense in Austria?
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.
What Finanzamt Österreich / BMF says
§20 Abs 1 Z 2 EStG (private use not deductible); §12 Abs 2 Z 2 UStG (input tax exclusion for passenger cars); BMF guidelines on Fahrtenbuch requirements.
When you can claim
- Fully commercial vehicles (LKW, vans >3.5t, taxis, driving schools) — 100% deductible including USt input tax reclaim
- Business-only passenger car (no private use, strict business use verified by Fahrtenbuch) — potentially 100% deductible
- Fuel, maintenance, insurance, and parking for business journeys — deductible in proportion to business use documented in Fahrtenbuch
- Vehicle depreciation (AfA) at 12.5% per year (8-year useful life per Austrian AfA table) — deductible on business-use proportion
- Electric vehicles — eligible for full depreciation; no Sachbezug (benefit in kind) if CO2 emissions = 0
When you cannot claim
- Input VAT (Vorsteuer) on purchase or leasing of passenger cars — blocked under §12 Abs 2 Z 2 UStG regardless of business use proportion (unlike most EU countries)
- Private mileage component — not deductible, calculated using Sachbezug rules if vehicle also used privately by employee or director
- Luxury vehicle costs above the Luxustangente ceiling — costs attributable to purchase price above approximately €40,000 are non-deductible as representing a disproportionate private lifestyle element
Good to know
Pro tip: The Austrian Sachbezug (employee benefit-in-kind) for a private-use company car is 2% of the gross list price per month (maximum €960/month). For an electric car with zero CO2 emissions, Sachbezug is €0 — making an EV company car significantly more attractive than a petrol equivalent.
Important: Austria's blanket VAT block on passenger cars (the 'Vorsteuerausschluss') is one of its most commercially significant tax rules and differs from Germany, where partial VAT reclaim is possible. Always confirm vehicle type classification with a Steuerberater before purchase.
Stop guessing what you can claim in Austria
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