How are investments taxed in Austria? First of all, the type of taxation depends on the financial product. Depending on the type, different taxation approaches are applied. In the article we explain how it works in Austria.
25% capital gains tax
Current account, savings account, savings book and all other profits on money deposits at banks and savings banks are taxed with 25% capital gains tax. The bank usually pays this tax immediately to the state.
27.5% capital gains tax
Shares (price gains and dividends), bonds (price gains and coupons), certificates (certificated with ISIN), warrants (certificated with ISIN), investment funds and ETFs are taxed at 27.5% capital gains tax. The domestic custodian bank usually pays this tax immediately to the state and also makes a loss compensation.
The exception here are old holdings (acquired before 1.1.2011), which are currently tax-free when sold.
Funds: Within a fund, management costs are offset against fund profits and thus reduce the tax.
Tip: In principle, all gains from investments taxed at 27.5% can be offset against losses from such investments (27.5% taxation).
Hot-Topic: That's why at the end of the year you should equalize your losses from your stocks to reduce taxes. - Why should I do this? Because, the realized losses/gains cannot be carried forward to the following year and used in a later year.
For example, you can offset stock losses with dividend gains or bond interest. You can also offset losses from foreign and domestic accounts with a tax return - if you need more information on this, please contact us.
Progressive income tax rate (always taxable)
Options (uncertificated - not to be confused with warrants), forwards, CFDs, futures, forex, swaps, personal loans, subordinated loans must be declared in the income tax return. Capital gains are included in the tax return through income on capital gains.
Progressive income tax rate (with 1 year speculation period)
Cryptoassets, physical precious metal, currency exchange are to be declared in the income tax return if they are sold at a profit within one year from purchase. If the investment is held for more than one year, then the profit is tax-free (speculation period).
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