Austria

Tax Reform Act 2020 (Steuerreformgesetz 2020 – StRefG 2020 - 984/A)

Legislative
Act
Passed in 2019
This document amends the rules determining a number of taxes, including income tax, corporate income tax, sales tax.

It notably 1) likens e-bikes and e-motorcycles to e-cars in terms of input VAT for the private sector., 2) exempts own electricity tax for private owners of photovoltaic systems self-consuming their production, 3) modifies car registration fee and ties it to carbon emissions, 4) introduces an aviation tax per ticket based on flight length, and 5) tackles carbon pricing in other ways.

Documents
from the Grantham Research Institute
from the Grantham Research Institute
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