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v20Austria
Not yet verified by an accountantContact accountant
1---
2name: at-income-tax
3description: >
4 Use this skill whenever asked about Austrian income tax (Einkommensteuer) for self-employed individuals filing form E1. Trigger on phrases like "Einkommensteuer", "ESt", "E1 Erklarung", "Gewinnfreibetrag", "Betriebsausgabenpauschale", "Absetzbetrge", "Sonderausgaben", "selbstandig Steuer Osterreich", "Austrian income tax", "self-employed tax Austria", or any question about computing or filing income tax for a self-employed person in Austria. This skill covers progressive tax brackets (0--55%), Gewinnfreibetrag, Betriebsausgabenpauschale, Sonderausgaben, aussergewohnliche Belastungen, Absetzbetrge, SV deductibility, and E1/E1a structure. ALWAYS read this skill before touching any Austrian income tax work.
5version: 2.0
6jurisdiction: AT
7tax_year: 2025
8category: international
9depends_on:
10 - income-tax-workflow-base
11---
12 
13# Austria Income Tax (ESt E1) -- Self-Employed Skill v2.0
14 
15---
16 
17## Section 1 -- Quick Reference
18 
19| Field | Value |
20|---|---|
21| Country | Austria (Republik Osterreich) |
22| Tax | Einkommensteuer (ESt) |
23| Currency | EUR only |
24| Tax year | Calendar year |
25| Primary legislation | Einkommensteuergesetz 1988 (EStG 1988) |
26| Supporting legislation | Bundesabgabenordnung (BAO); GSVG; UStG 1994 |
27| Tax authority | Bundesministerium fur Finanzen (BMF) |
28| Filing portal | FinanzOnline (finanzonline.bmf.gv.at) |
29| Filing deadline | 30 April (paper) / 30 June (FinanzOnline) / end Feb year+2 (with Steuerberater) |
30| Contributor | Open Accountants Community |
31| Validated by | Pending -- requires sign-off by Austrian Steuerberater or Wirtschaftsprufer |
32| Validation date | Pending |
33| Skill version | 2.0 |
34 
35### Progressive Tax Brackets (2025, adjusted for cold progression)
36 
37| Taxable Income (EUR) | Marginal Rate |
38|---|---|
39| 0 -- 13,308 | 0% |
40| 13,309 -- 21,617 | 20% |
41| 21,618 -- 35,836 | 30% |
42| 35,837 -- 69,166 | 40% |
43| 69,167 -- 103,072 | 48% |
44| 103,073 -- 1,000,000 | 50% |
45| Above 1,000,000 | 55% |
46 
47**The 55% rate was originally temporary (2016-2025) and remains in effect for 2025.**
48 
49### Gewinnfreibetrag (Profit Allowance)
50 
51| Profit Range (EUR) | Rate | Investment Required? |
52|---|---|---|
53| 0 -- 33,000 | 15% | No (Grundfreibetrag, automatic) |
54| 33,001 -- 178,000 | 13% | Yes (qualifying assets/securities) |
55| 178,001 -- 353,000 | 7% | Yes |
56| 353,001 -- 583,000 | 4.5% | Yes |
57 
58Maximum GFB: EUR 46,400. Grundfreibetrag (15% of first EUR 33,000 = max EUR 4,950) is automatic.
59 
60### Betriebsausgabenpauschale (Flat-Rate Expenses)
61 
62| Category | Rate | Cap |
63|---|---|---|
64| Gewerbebetrieb | 12% of turnover | EUR 26,400 |
65| Certain professions (writers, scientists, consultants) | 6% of turnover | EUR 13,200 |
66 
67### Key E1/E1a Lines
68 
69| Line | Description |
70|---|---|
71| Betriebseinnahmen | Gross business revenue |
72| Betriebsausgaben | Business expenses (actual or Pauschale) |
73| Gewinn | Net profit |
74| Gewinnfreibetrag | Profit allowance deduction |
75| Sonderausgaben | Special expenses (church tax, donations) |
76| Absetzbetrge | Tax credits |
77| Einkommensteuer | Tax payable |
78 
79### Conservative Defaults
80 
81| Ambiguity | Default |
82|---|---|
83| Unknown income type | Gewerbebetrieb (12% Pauschale) |
84| Unknown expense method | Betriebsausgabenpauschale |
85| Unknown business-use % | 0% deduction |
86| Unknown investment for GFB | Grundfreibetrag only (EUR 4,950 max) |
87| Unknown motor vehicle cost | Cap at EUR 40,000 (Luxustangente) |
88 
89---
90 
91## Section 2 -- Required Inputs and Refusal Catalogue
92 
93### Required Inputs
94 
95**Minimum viable** -- bank statement for the full tax year, plus confirmation of income type (Gewerbebetrieb vs selbstandige Arbeit) and expense method (actual vs Pauschale).
96 
97**Recommended** -- all invoices, SVS contribution statements, prior year Steuerbescheid, asset register.
98 
99**Ideal** -- complete E/A-Rechnung from prior year, Anlageverzeichnis, Vorauszahlungsbescheid, qualifying investment documentation for GFB.
100 
101**Refusal if minimum is missing -- SOFT WARN.** No bank statement = hard stop.
102 
103### Refusal Catalogue
104 
105**R-AT-1 -- Corporations (GmbH, AG).** "This skill covers natural persons only. Kapitalgesellschaften file Korperschaftsteuer. Out of scope."
106 
107**R-AT-2 -- Partnerships (OG, KG).** "Partnership income requires separate determination. Out of scope."
108 
109**R-AT-3 -- Non-resident.** "Non-resident taxation has different rules. Escalate."
110 
111**R-AT-4 -- Group taxation.** "Group structures are out of scope."
112 
113**R-AT-5 -- Finanzamt audit / appeal.** "Escalate to Steuerberater."
114 
115---
116 
117## Section 3 -- Transaction Pattern Library
118 
119This is the deterministic pre-classifier. When a bank statement transaction matches a pattern below, apply the treatment directly. If none match, fall through to Tier 1 rules in Section 5.
120 
121### 3.1 Income Patterns (Credits)
122 
123| Pattern | Tax Line | Treatment | Notes |
124|---|---|---|---|
125| UBERWEISUNG [client], ZAHLUNG, HONORAR | Betriebseinnahmen | Business income | Extract net if USt-registered |
126| GEHALT, LOHN, DIENSTGEBER | Einkünfte nichtselbstandige Arbeit | NOT self-employment | Employment -- separate |
127| MIETEINNAHME | Einkünfte Vermietung | NOT self-employment | Rental income |
128| ZINSEN, KAPITALERTRAG, DIVIDENDE | Einkünfte Kapitalvermögen | NOT self-employment | Capital income -- KESt 27.5% |
129| STRIPE PAYOUT, PAYPAL PAYOUT | Betriebseinnahmen | Business income | Platform payout |
130| FINANZAMT GUTSCHRIFT, STEUERERSTATTUNG | EXCLUDE | Not income | Tax refund |
131 
132### 3.2 Expense Patterns (Debits) -- Fully Deductible
133 
134| Pattern | Category | Treatment | Notes |
135|---|---|---|---|
136| BÜROMIETE, GESCHÄFTSLOKAL, OFFICE RENT | Raumkosten | Fully deductible | Dedicated premises |
137| BERUFSHAFTPFLICHT, VERSICHERUNG (business) | Versicherung | Fully deductible | Professional insurance |
138| STEUERBERATER, WIRTSCHAFTSPRÜFER, BUCHHALTER | Beratungskosten | Fully deductible | |
139| RECHTSANWALT, NOTAR (business) | Rechtskosten | Fully deductible | |
140| BÜROMATERIAL, SCHREIBWAREN | Bürobedarf | Fully deductible | |
141| WERBUNG, MARKETING, GOOGLE ADS | Werbekosten | Fully deductible | |
142| FORTBILDUNG, SEMINAR, KURS | Fortbildungskosten | Fully deductible | Current profession |
143| KAMMERBEITRAG, WKO | Pflichtbeiträge | Fully deductible | Compulsory chamber |
144| KONTOFÜHRUNG, BANKSPESEN | Bankspesen | Fully deductible | Business account |
145| STRIPE FEE, PAYPAL FEE | Transaktionskosten | Fully deductible | |
146| SOFTWARE, LIZENZ, SUBSCRIPTION (under EUR 1,000) | IT-Kosten | Fully deductible | GWG if under EUR 1,000 |
147 
148### 3.3 Expense Patterns -- SVS (Sozialversicherung)
149 
150| Pattern | Treatment | Notes |
151|---|---|---|
152| SVS, SVA, SOZIALVERSICHERUNG | Fully deductible as Betriebsausgabe | Deducted BEFORE Gewinnfreibetrag |
153| KRANKENVERSICHERUNG (SVS) | Fully deductible | Part of SVS |
154| PENSIONSVERSICHERUNG (SVS) | Fully deductible | Part of SVS |
155| UNFALLVERSICHERUNG (SVS) | Fully deductible | Fixed monthly amount |
156 
157### 3.4 Expense Patterns -- Travel
158 
159| Pattern | Category | Treatment | Notes |
160|---|---|---|---|
161| FLUG, AUA, RYANAIR, EASYJET | Reisekosten | Fully deductible | Business purpose |
162| HOTEL, BOOKING.COM | Reisekosten | Fully deductible | Business travel |
163| ÖBB, WESTBAHN | Reisekosten | Fully deductible | Business travel |
164| TAXI, UBER, BOLT | Reisekosten | Fully deductible | Business purpose |
165| TAGESGELD, DIÄTEN | Reisekosten | EUR 26.40/day domestic | Per diem rates |
166| TANKSTELLE, OMV, BP, SHELL | Kfz-Kosten | T2 -- business % only | |
167 
168### 3.5 Expense Patterns -- NOT Deductible
169 
170| Pattern | Treatment | Notes |
171|---|---|---|
172| RESTAURANT (purely social) | NOT deductible | Entertainment without Werbezweck |
173| BEWIRTUNG (with Werbezweck) | 50% deductible | Must document business purpose |
174| PRIVAT, LEBENSMITTEL, SUPERMARKT | NOT deductible | Personal living costs |
175| STRAFE, GELDBUSSE | NOT deductible | Fines |
176| EINKOMMENSTEUER, ESt VORAUSZAHLUNG | NOT deductible | Tax on income |
177| PRIVATENTNAHME | NOT deductible | Drawings |
178 
179### 3.6 Capital Items
180 
181| Pattern | Useful Life | Annual Rate | Notes |
182|---|---|---|---|
183| COMPUTER, LAPTOP, PC | 3 years | 33.3% | |
184| DRUCKER, SCANNER | 5 years | 20% | |
185| BÜROMÖBEL, SCHREIBTISCH | 10 years | 10% | |
186| KFZ, AUTO (business) | 8 years | 12.5% | Luxustangente: cap EUR 40,000 |
187| GEBÄUDE (commercial) | 33 years | 3% | |
188| GWG (under EUR 1,000 net) | Immediate | 100% | Geringwertiges Wirtschaftsgut |
189 
190### 3.7 Exclusions
191 
192| Pattern | Treatment | Notes |
193|---|---|---|
194| EIGENÜBERWEISUNG, INTERNAL | EXCLUDE | Own-account transfer |
195| DARLEHEN, KREDIT, TILGUNG | EXCLUDE | Loan principal |
196| KREDITZINSEN (business) | Deductible | Business loan interest |
197| USt ZAHLUNG | EXCLUDE from P&L | USt is balance sheet |
198| ESt VORAUSZAHLUNG | EXCLUDE | Not expense; tracked for assessment |
199 
200### 3.8 Austrian Banks -- Statement Format Reference
201 
202| Bank | Format | Key Fields | Notes |
203|---|---|---|---|
204| Erste Bank, Sparkasse | CSV, PDF | Buchungsdatum, Text, Betrag, Saldo | George online banking export |
205| Raiffeisen | CSV, PDF | Datum, Buchungstext, Betrag | Raiffeisen ELBA export |
206| Bank Austria (UniCredit) | CSV, PDF | Datum, Verwendungszweck, Betrag | |
207| BAWAG, easybank | CSV, PDF | Datum, Text, Betrag | |
208| N26, Revolut | CSV | Date, Counterparty, Amount | Clean data |
209 
210---
211 
212## Section 4 -- Worked Examples
213 
214### Example 1 -- Client Payment (USt-registered)
215 
216**Input line:**
217`15.03.2025 ; Erste Bank Gutschrift ; DESIGN STUDIO WIEN ; Honorar März ; +3,600.00 ; EUR`
218 
219**Reasoning:**
220Client payment. If USt-registered (20% USt), EUR 3,600 gross. Net = EUR 3,000 (Betriebseinnahme) + EUR 600 USt. If Kleinunternehmer, full EUR 3,600.
221 
222**Classification:** Betriebseinnahmen = EUR 3,000 (or EUR 3,600 if Kleinunternehmer).
223 
224### Example 2 -- SVS Contribution
225 
226**Input line:**
227`15.02.2025 ; Raiffeisen Lastschrift ; SVS BEITRAG Q1 ; -2,150.00 ; EUR`
228 
229**Reasoning:**
230SVS (social insurance). Fully deductible as Betriebsausgabe. Deducted before computing Gewinnfreibetrag.
231 
232**Classification:** Betriebsausgabe -- SVS. Fully deductible.
233 
234### Example 3 -- Bewirtung (50% Deductible)
235 
236**Input line:**
237`22.04.2025 ; Erste Kartenzahlung ; RESTAURANT STEIRERECK ; Geschäftsessen ; -180.00 ; EUR`
238 
239**Reasoning:**
240Business entertainment. In Austria, 50% deductible IF clear Werbezweck (advertising/business purpose) is documented. Purely social = 0%.
241 
242**Classification:** T2 -- 50% deductible (EUR 90) if business purpose documented. Flag for reviewer.
243 
244### Example 4 -- GWG Immediate Expensing
245 
246**Input line:**
247`03.06.2025 ; Bank Austria Karte ; IKEA WIEN ; BÜROSTUHL ; -790.00 ; EUR`
248 
249**Reasoning:**
250Office chair EUR 790 net. Under EUR 1,000 GWG threshold. Immediate full deduction.
251 
252**Classification:** Betriebsausgabe. Fully deductible in year of purchase.
253 
254### Example 5 -- Luxustangente (Vehicle)
255 
256**Input line:**
257`01.07.2025 ; Raiffeisen ; KFZ LEASING GMBH ; Leasingrate PKW ; -650.00 ; EUR`
258 
259**Reasoning:**
260Vehicle leasing. For AfA purposes, cost capped at EUR 40,000 (Luxustangente). If car costs EUR 55,000, only EUR 40,000 / 8 years = EUR 5,000/year x business %. Running costs also limited proportionally.
261 
262**Classification:** T2 -- confirm vehicle cost, Luxustangente application, and business %.
263 
264### Example 6 -- Kirchenbeitrag (Sonderausgabe)
265 
266**Input line:**
267`15.03.2025 ; Erste Lastschrift ; ERZDIÖZESE WIEN ; Kirchenbeitrag ; -400.00 ; EUR`
268 
269**Reasoning:**
270Church tax. Sonderausgabe, capped at EUR 600/year. NOT a Betriebsausgabe.
271 
272**Classification:** Sonderausgabe (EUR 400, within EUR 600 cap). NOT in Betriebsausgaben.
273 
274---
275 
276## Section 5 -- Tier 1 Rules (When Data Is Clear)
277 
278### 5.1 Profit Computation
279 
280Revenue minus Betriebsausgaben (actual or Pauschale, not both) minus SVS = Gewinn. Then apply Gewinnfreibetrag.
281 
282### 5.2 Betriebsausgabenpauschale Rules
283 
284- Alternative to actual expenses. Choose one, not both.
285- Still deduct SVS and GFB on top of Pauschale.
286- 12% for Gewerbebetrieb (max EUR 26,400); 6% for certain professions (max EUR 13,200).
287 
288### 5.3 AfA Rates
289 
290| Asset | Life | Rate |
291|---|---|---|
292| Computer hardware/software | 3 years | 33.3% |
293| Office furniture | 10 years | 10% |
294| Motor vehicles | 8 years | 12.5% |
295| Plant/machinery | 5-15 years | 6.7%-20% |
296| Commercial buildings | 33 years | 3% |
297| GWG (under EUR 1,000 net) | Immediate | 100% |
298 
299Halbjahresregel: if acquired in second half of year, only half-year AfA.
300 
301### 5.4 Luxustangente
302 
303Motor vehicle AfA capped at EUR 40,000. If car costs EUR 55,000, AfA on EUR 40,000 only.
304 
305### 5.5 Sonderausgaben
306 
307| Item | Limit |
308|---|---|
309| Kirchenbeitrag | EUR 600/year |
310| Spenden (listed organisations) | 10% of prior year income |
311| Steuerberatungskosten | Unlimited (also qualifies as Betriebsausgabe) |
312| Sonderausgabenpauschale (default) | EUR 60/year |
313 
314### 5.6 Absetzbetrge (Tax Credits)
315 
316| Credit | EUR | Conditions |
317|---|---|---|
318| Alleinverdienerabsetzbetrag | 572 (no child) to 746+ | Partner income max EUR 6,937 |
319| Alleinerzieherabsetzbetrag | 572+ | Single parent |
320| Verkehrsabsetzbetrag | 463 | Commuters (if also employed) |
321| Kindermehrbetrag | Up to 700 | Low-income with children |
322 
323### 5.7 Vorauszahlungen (Quarterly)
324 
325Deadlines: 15 Feb, 15 May, 15 Aug, 15 Nov. Based on most recent Bescheid.
326 
327### 5.8 Penalties
328 
329| Offence | Penalty |
330|---|---|
331| Late filing (Verspatungszuschlag) | Up to 10% of assessed tax |
332| Late payment (Sumniszuschlag) | 2% first instance |
333| Repeated late payment | +1% each (2nd, 3rd) |
334 
335---
336 
337## Section 6 -- Tier 2 Catalogue (Reviewer Judgement Required)
338 
339### 6.1 Investitionsbedingter Gewinnfreibetrag
340 
341Requires purchase of qualifying physical assets (4+ year life) or qualifying Wertpapiere. Flag for reviewer to confirm investments.
342 
343### 6.2 Home Office (Arbeitszimmer)
344 
345Must be dedicated room, centre of professional activity. Dual-use does not qualify. Proportional by floor area.
346 
347### 6.3 Vehicle Business Use
348 
349Luxustangente EUR 40,000. Business % requires documentation. Running costs apportioned.
350 
351### 6.4 Bewirtung
352 
35350% deductible if Werbezweck documented. 0% if purely social. Flag for reviewer.
354 
355### 6.5 Pauschale vs Actual Comparison
356 
357Flag for reviewer if actual expenses may produce better result than Pauschale.
358 
359### 6.6 Aussergewohnliche Belastungen
360 
361Deductible above Selbstbehalt (6-12% of income). Medical, disability, catastrophe. Documentation required.
362 
363---
364 
365## Section 7 -- Excel Working Paper Template
366 
367```
368AUSTRIA INCOME TAX -- E1 WORKING PAPER
369Tax Year: 2025
370Client: ___________________________
371Income Type: Gewerbebetrieb / Selbständige Arbeit
372Expense Method: Actual / Pauschale
373 
374A. BETRIEBSEINNAHMEN
375 A1. Umsatzerlöse (net of USt if registered) ___________
376 A2. Sonstige Einnahmen ___________
377 A3. Total ___________
378 
379B. BETRIEBSAUSGABEN
380 B1. SVS Beiträge ___________
381 B2. Actual expenses OR Pauschale (12%/6%) ___________
382 B3. AfA (Abschreibungen) ___________
383 B4. Total Betriebsausgaben ___________
384 
385C. GEWINN (A3 - B4) ___________
386 
387D. GEWINNFREIBETRAG
388 D1. Grundfreibetrag (15% x first EUR 33,000) ___________
389 D2. Investitionsbedingter GFB ___________
390 D3. Total GFB ___________
391 
392E. SONDERAUSGABEN
393 E1. Kirchenbeitrag (max EUR 600) ___________
394 E2. Spenden ___________
395 E3. Total ___________
396 
397F. EINKOMMEN (C - D3 - E3) ___________
398 
399G. TAX (apply brackets to F) ___________
400 
401H. ABSETZBETRÄGE ___________
402 
403I. EINKOMMENSTEUER (G - H) ___________
404 
405REVIEWER FLAGS:
406 [ ] Income type confirmed (Gewerbe/Selbständig)?
407 [ ] Expense method confirmed (actual/Pauschale)?
408 [ ] SVS contributions confirmed?
409 [ ] Qualifying investments for GFB confirmed?
410 [ ] Luxustangente applied if vehicle?
411 [ ] Bewirtung documented with Werbezweck?
412```
413 
414---
415 
416## Section 8 -- Bank Statement Reading Guide
417 
418### Austrian Bank Statement Formats
419 
420| Bank | Format | Key Fields | Notes |
421|---|---|---|---|
422| Erste Bank / Sparkasse | CSV, PDF (George) | Buchungsdatum, Text, Betrag | George export is clean CSV |
423| Raiffeisen | CSV, PDF (ELBA) | Datum, Buchungstext, Betrag | Regional Raiffeisen banks vary |
424| Bank Austria (UniCredit) | CSV, PDF | Datum, Verwendungszweck, Betrag | |
425| BAWAG / easybank | CSV, PDF | Datum, Text, Betrag | |
426| N26 / Revolut | CSV | Date, Counterparty, Amount | Neobank format |
427 
428### Key Austrian Banking Terms
429 
430| Term | English | Hint |
431|---|---|---|
432| Gutschrift | Credit | Potential income |
433| Lastschrift | Direct debit | Expense |
434| Überweisung | Transfer | Check direction |
435| Dauerauftrag | Standing order | Regular expense |
436| Bankomat | ATM withdrawal | Ask purpose |
437| Kontoführung | Account maintenance | Bank charge |
438 
439---
440 
441## Section 9 -- Onboarding Fallback
442 
443```
444ONBOARDING QUESTIONS -- AUSTRIA INCOME TAX
4451. Income type: Gewerbebetrieb or selbständige Arbeit?
4462. Expense method: actual Betriebsausgaben or Pauschale?
4473. Family status: single, Alleinverdiener, Alleinerzieher?
4484. SVS contributions: total paid in the year?
4495. Home office: dedicated room? Floor area %?
4506. Vehicle: Luxustangente applicable? Business %?
4517. Qualifying investments for Gewinnfreibetrag?
4528. Kirchenbeitrag paid?
4539. Other income (employment, rental, capital)?
45410. Prior year Steuerbescheid available?
455```
456 
457---
458 
459## Section 10 -- Reference Material
460 
461### Key Legislation
462 
463| Topic | Reference |
464|---|---|
465| Tax brackets | EStG 1988, s.33 (cold progression adjusted) |
466| Gewinnfreibetrag | EStG 1988, s.10 |
467| Betriebsausgabenpauschale | EStG 1988, s.17 |
468| Betriebsausgaben | EStG 1988, s.4 Abs 4 |
469| AfA | EStG 1988, s.7, s.8 |
470| GWG | EUR 1,000 net threshold |
471| Luxustangente | EUR 40,000 |
472| Sonderausgaben | EStG 1988, s.18 |
473| Absetzbetrge | EStG 1988, s.33 |
474| SVS deductibility | GSVG; EStG s.4 Abs 4 |
475| Filing deadlines | BAO; EStG |
476 
477### Test Suite
478 
479**Test 1 -- Mid-range, actual expenses.**
480Input: Gewerbebetrieb, turnover EUR 60,000, expenses EUR 12,000, SVS EUR 8,000.
481Expected: Profit EUR 40,000. GFB Grundfreibetrag EUR 4,950. Taxable ~EUR 35,050.
482 
483**Test 2 -- Pauschale comparison.**
484Input: Gewerbebetrieb, turnover EUR 50,000, actual expenses EUR 4,000, SVS EUR 6,500.
485Expected: Pauschale EUR 6,000 > actual EUR 4,000. Pauschale method better.
486 
487**Test 3 -- Luxustangente.**
488Input: Car EUR 60,000, 80% business.
489Expected: AfA capped EUR 40,000 / 8 = EUR 5,000 x 80% = EUR 4,000.
490 
491**Test 4 -- GWG immediate.**
492Input: EUR 900 office chair.
493Expected: Full deduction in year of purchase.
494 
495**Test 5 -- Kirchenbeitrag cap.**
496Input: EUR 800 Kirchenbeitrag.
497Expected: Sonderausgabe capped at EUR 600.
498 
499**Test 6 -- GFB with investment.**
500Input: Profit EUR 80,000, qualifying investments EUR 10,000.
501Expected: Grundfreibetrag EUR 4,950 + investment GFB EUR 6,110 = EUR 11,060.
502 
503---
504 
505## PROHIBITIONS
506 
507- NEVER apply brackets without confirming income type
508- NEVER allow both Pauschale AND actual expenses (except SVS and GFB)
509- NEVER apply investitionsbedingter GFB without confirmed qualifying investments
510- NEVER apply vehicle AfA above EUR 40,000 Luxustangente
511- NEVER allow income tax as a deduction
512- NEVER allow fines as deductions
513- NEVER allow GWG over EUR 1,000 to be expensed immediately (unless elected)
514- NEVER present calculations as definitive
515 
516---
517 
518## Disclaimer
519 
520This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a Steuerberater or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
521 
522The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.
523 

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About

Use this skill whenever asked about Austrian income tax (Einkommensteuer) for self-employed individuals filing form E1. Trigger on phrases like "Einkommensteuer", "ESt", "E1 Erklarung", "Gewinnfreibetrag", "Betriebsausgabenpauschale", "Absetzbetrge", "Sonderausgaben", "selbstandig Steuer Osterreich", "Austrian income tax", "self-employed tax Austria", or any question about computing or filing income tax for a self-employed person in Austria. This skill covers progressive tax brackets (0--55%), Gewinnfreibetrag, Betriebsausgabenpauschale, Sonderausgaben, aussergewohnliche Belastungen, Absetzbetrge, SV deductibility, and E1/E1a structure. ALWAYS read this skill before touching any Austrian income tax work.

ATty-2025

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