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Complete Austria Tax Guide 2025
KESt, Crypto & FinanzOnline Filing
E1, E1kv - 27.5% Flat Tax, Moving Average Cost, Crypto New Regime
KEY AUSTRIAN TAX CONCEPTS FOR 2025
KESt - FLAT 27.5% TAX
Austria applies a flat 27.5% Kapitalertragsteuer (KESt) on most investment income. This is a final tax - no additional income tax is due. Bank interest has a lower rate of 25%.
MOVING AVERAGE COST (NOT FIFO!)
Austria mandates Moving Average Cost - you cannot use FIFO or specific identification. All purchases are averaged together to calculate a single cost per share. Transaction fees are NOT included in the cost basis.
FOREIGN BROKERS (Revolut, IBKR, etc.)
Foreign brokers don't withhold Austrian KESt. You must declare all income in your annual tax return via FinanzOnline using forms E1 and E1kv.
Stocks & ETFs (27.5% KESt)
Tax Rates Summary
| Income Type | Rate | Notes |
|---|---|---|
| Capital gains (stocks, ETFs, bonds) | 27.5% | Final taxation |
| Dividends | 27.5% | Final taxation |
| Interest from securities | 27.5% | Final taxation |
| Bank deposit interest | 25% | Lower rate |
| CFDs, non-certified derivatives | up to 55% | Progressive income tax! |
Moving Average Cost Method
Austria requires Moving Average Cost (gleitendes Durchschnittspreisverfahren). Unlike FIFO, all purchases are pooled together.
Example:
Buy 200 shares @ 10 = 2,000
Buy 220 shares @ 15 = 3,300
Total: 420 shares, cost 5,300
Average: 5,300 / 420 = 12.62/share
Important: Transaction Fees NOT Included
Unlike many countries, Austrian law does NOT allow adding broker fees to your cost basis. Fees are a separate expense and cannot reduce your taxable gain.
Dividends (27.5% KESt)
Foreign Dividend Tax Credit
Austria allows credit for foreign withholding taxes up to 15% under most tax treaties:
| Country | Withholding | Creditable | Action |
|---|---|---|---|
| USA | 15% | 15% | W-8BEN required |
| Ireland | 25% | 15% | 10% lost |
| Germany | 26.375% | 15% | Can reclaim excess |
| UK | 0% | 0% | No withholding |
E1kv Form - Dividend Fields
- Kennzahl 863: Total dividend income (gross, before withholding)
- Kennzahl 864: Foreign withholding tax credit (max 15% per DTT)
Example: $100 US dividend with $15 withholding → Enter €93 in KZ 863, €14 in KZ 864 (converted to EUR)
Cryptocurrency (New Regime since 2022)
March 2022 Reform: Crypto Now 27.5%
Since March 1, 2022, cryptocurrency is taxed at the flat 27.5% KESt rate like other financial instruments. The old "1-year holding period for tax-free gains" no longer applies to new acquisitions.
Dual Regime: Altvermögen vs Neuvermögen
Austria's March 2022 tax reform (Ökosoziale Steuerreform) created two different tax treatments based on when you acquired your crypto:
| Regime | Acquisition Date | Tax Treatment | Form |
|---|---|---|---|
| Altvermögen | Before March 1, 2022 |
TAX-FREE if held >1 year Progressive rate (up to 55%) if held <1 year |
E1, KZ 801 |
| Neuvermögen | On/After March 1, 2022 |
27.5% KESt No holding period exemption |
E1kv, KZ 994 |
Crypto-to-Crypto Swaps: Different Rules!
Altvermögen: Crypto-to-crypto swaps ARE taxable events.
Neuvermögen: Crypto-to-crypto swaps are NOT taxable - only conversions to fiat (EUR, USD) trigger tax.
Staking & Airdrop Income
- Altvermögen (pre-March 2022): Progressive income tax (up to 55%) → Form E1, KZ 801
- Neuvermögen (post-March 2022): 27.5% KESt → Form E1kv, KZ 994
How Tax-Wizard Handles Crypto Dual Regime
Tax-Wizard automatically classifies your crypto transactions by acquisition date and generates:
- Separate sheets for Altvermögen (tax-exempt vs taxable) and Neuvermögen
- Form-ready values for E1 KZ 801 and E1kv KZ 994
- Correct swap handling based on regime
- Staking/airdrop income classified by regime
CFDs & Derivatives (Progressive Rates)
Warning: NOT Flat 27.5% Tax!
Income from non-certified derivatives (CFDs, most futures, options) is taxed at your progressive income tax rate (up to 55%), not the flat 27.5% KESt rate. This includes CFDs at eToro, Plus500, etc.
Progressive Tax Rates 2025
| Taxable Income | Rate |
|---|---|
| Up to 12,816 | 0% |
| 12,817 - 21,503 | 20% |
| 21,504 - 35,840 | 30% |
| 35,841 - 69,116 | 40% |
| 69,117 - 103,391 | 48% |
| 103,392 - 1,000,000 | 50% |
| Over 1,000,000 | 55% |
E1 Form - Derivatives Fields
- Kennzahl 350: Income from non-certified derivatives (CFDs)
- Kennzahl 460: Losses from derivatives (limited offset)
E1 & E1kv Forms - Complete Field Guide
Austria uses two main forms for investment income: E1 (main income tax return) for progressive-rate income, and E1kv (attachment) for flat-rate capital income (27.5% KESt).
Form E1 - Progressive Tax Rate Income
Use Form E1 for income taxed at your progressive income tax rate (up to 55%):
| Kennzahl | German Description | What to Enter |
|---|---|---|
| KZ 801 | Einkünfte aus Spekulationsgeschäften | Crypto Altvermögen gains (held <1 year) + Staking/Airdrops (Altvermögen) |
| KZ 460 | Sonstige Einkünfte | P2P lending interest (Mintos, Bondora, etc.) |
Form E1kv - Capital Income (27.5% KESt)
Use Form E1kv for income taxed at the flat 27.5% capital gains tax rate:
| Kennzahl | German Description | What to Enter |
|---|---|---|
| KZ 863 | Kapitalerträge aus Aktien/Investmentfonds | Gross dividend income (before foreign withholding) |
| KZ 864 | Anrechenbare ausländische Quellensteuer | Foreign withholding tax credit (max 15%) |
| KZ 981 | Realisierte Wertsteigerungen (Gewinne) | Capital gains from stocks, ETFs, bonds |
| KZ 982 | Realisierte Wertsteigerungen (Verluste) | Capital losses (for offsetting) |
| KZ 994 | Einkünfte aus Kryptowährungen | Crypto Neuvermögen gains + Staking/Airdrops (Neuvermögen) |
| KZ 898 | Zinsen aus Forderungswertpapieren | Interest from bonds and securities |
| KZ 936/937 | Ausschüttungsgleiche Erträge | DDI from Meldefonds (reporting funds) |
Example: How to Fill Your Forms
If you have €5,000 stock gains, €800 dividends (€200 US withholding), €300 crypto Neuvermögen, and €150 crypto Altvermögen (held <1 year):
Form E1
- KZ 801: €150
Form E1kv
- KZ 863: €800
- KZ 864: €120 (max 15%)
- KZ 981: €5,000
- KZ 994: €300
How Tax-Wizard Helps
Tax-Wizard generates an Excel report with a dedicated "How to Fill Your Tax Forms" section:
- Values pre-calculated for each Kennzahl field
- Clear table showing "KZ XXX → Your Value"
- Moving Average cost basis calculated automatically
- Crypto dual-regime (Altvermögen/Neuvermögen) separated correctly
- Foreign tax credit calculated per DBA treaties (max 15%)
FinanzOnline Filing Guide
Filing Deadlines
| Tax Year | Paper Filing | FinanzOnline |
|---|---|---|
| 2024 | April 30, 2025 | June 30, 2025 |
| 2025 | April 30, 2026 | June 30, 2026 |
Step-by-Step Filing
- Log in to finanzonline.bmf.gv.at with your credentials
- Navigate to Eingaben > Erklarungen
- Select E1 Einkommensteuererklarung
- Open the E1kv Beilage (attachment for capital income)
- Enter values from Tax-Wizard Excel into matching Kennzahl fields
- Verify totals match the Summary sheet
- Submit electronically
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