Austria MOF Clarifies Taxation of Employee Use of Employer-Owned Vehicle

The Austrian Federal Ministry of Finance Sept. 11 posted online Federal Finance Court Decision No. GZ. RV/2100440/2023, clarifying the taxation of employee use of an employer-owned vehicle. The taxpayer, a German company, provided an Austrian employee with a company vehicle for business trips, with private usage permitted. The Tax Office assessed the taxpayer VAT on the value of the vehicle usage, finding the employee’s work constituted consideration for the taxpayer making the vehicle available. Dismissing the appeal, the Federal Finance Court held that: 1) the provision of the vehicle for more than 30 days to the non-entrepreneur employee constituted a ...