Austria MOF Clarifies Standard Consumption Tax, VAT Treatment of Cross-Border Leased Vehicles

The Austrian Federal Ministry of Finance Oct. 9 posted Federal Finance Court Decision No. RV/2100332/2025, clarifying the standard consumption tax and VAT treatment of cross-border leased vehicles. The taxpayer, an Austrian company, leased passenger vehicles registered to a German company that had as one of its shareholders the taxpayer’s managing director. The vehicles were used in Austria and Germany. The Tax Office assessed standard consumption tax. On appeal, the Federal Finance Court found that: 1) the registration holder and the person using the vehicle are jointly and severally liable for standard consumption tax in cases of unlawful use in Germany ...