Austria MOF Clarifies Business Expense Deduction Rules for Promotional Items

The Austrian Federal Ministry of Finance Oct. 16 posted Federal Finance Court Decision No. RV/4100200/2025, clarifying business expense deduction rules. The taxpayer, an insurance sales representative, claimed deductions for travel expenses and other business-related costs, including promotional items, gifts, and hospitality. The Tax Office partially denied the claim, citing deficiencies in the logbook and insufficient documentation. The taxpayer appealed, arguing that most of the expenses were genuine and should be deductible. On appeal, the Federal Finance Court found that: 1) the taxpayer’s logbooks had formal and substantive deficiencies, including inconsistencies in mileage records and insufficient separation of business and private ...