Steuerspartipps zum Jahresende 2025 – UnternehmerInnen
28 November 2025
To ensure that your business is optimally prepared for the year-end 2025, we would like to draw your attention in time to several tax saving opportunities that may be beneficial for you. These points should be reviewed every year before the turn of the year.
Below we have summarized some tax saving tips that may be relevant for you:
Tax savings by bringing forward expenses and deferring income
Taxpayers using the income-expenditure calculation can influence their taxable results by bringing forward expenses (e.g. down-payments for goods) and by shifting income into 2026. Please note: regularly recurring income and expenses paid within 15 days before or after year-end must be assigned to the year they economically belong to.
Additional payments to SVS (formerly GSVG)
The tax authorities recognize prepayments if they correspond to the expected additional SVS payments for the relevant year. If an additional payment for 2025 is expected in 2026, the prepayment may already be made in 2025 and this could reduce the 2025 taxable profit.
Business donations
Donations made from business assets are deductible up to 10% of the current year’s profit and reduce the tax base accordingly. Higher donations may be deducted as special expenses (Sonderausgaben) in the personal tax return. Donation recipients must appear on the BMF list on the date of the donation.
Profit allowance – Invest before year-end 2025
Up to a profit of 33 000 € the basic profit allowance of 15% is available (maximum 4 950 €). Above this threshold, further profit allowance is only available if certain qualifying assets are purchased or investments made (§14 Fonds).
Investments in eligible assets should therefore be considered before the end of 2025.
A minimum holding period of 4 years applies!
Investment-related profit allowance:
- 15% up to 33 000 € profit
- 13% for profit between 33 000 € and 178 000 €
- 7% for profit between 178 000 € and 353 000 €
- 4.5% for profit between 353 000 € and 583 000 €
Tip: a forecast calculation for 2025 can determine the tax-optimal level of necessary investments. If you wish, we can prepare this for you. Attention, the investment-related profit allowance is not available when using the lump-sum taxation scheme.
The new investment allowance (Investitionsfreibetrag) as of 1 November 2025
In addition to depreciation, an investment allowance of 20% of the acquisition or production costs is available for depreciable fixed assets that are deductible as business expenses. For assets assigned to the ecological category, the investment allowance increases by 2% and therefore amounts to 22%. The investment allowance can only be claimed for assets with a useful life of at least 4 years. Another requirement is that the business income must not be determined under a lump-sum taxation scheme.
The investment allowance cannot be claimed for the following assets:
- Assets for which the investment-related profit allowance is already being applied. When preparing the annual tax returns, it will be examined which option leads to a more favourable result.
- Assets for which a special form of depreciation is explicitly provided under § 8 of the Austrian Income Tax Act (EStG), except for motor vehicles with CO₂ emissions of 0 grams per kilometre (e.g. building depreciation)
- Low-value assets
- Intangible assets (except those in the areas of digitalisation, ecological measures, and health/life sciences)
- Used assets
- Installations serving the promotion, transport, or storage of fossil energy sources (subject to regulatory authorisation)
- Limit for low-value assets 1 000 €
If an asset is acquired by 31.12.2025 and the acquisition value does not exceed 1 000 € (net), it may be fully depreciated in the same year. In this case, however, the asset cannot qualify as preferential asset for the investment related profit allowance.
Half-year depreciation for year-end investments
Depreciation may be claimed from the date the asset is put into use. If this takes place by 31.12.2025, a half-year depreciation may be applied – even if the payment is made in 2026.
Degressive depreciation
For assets acquired or manufactured after 30.06.2020, depreciation may be applied with a fixed percentage of up to 30% based on the respective book value. If commissioned in the second half of the year, a half-year rate (max 15%) applies. Degressive depreciation provides liquidity advantages for assets with longer economic lifetime.
Home office for the self-employed: Workplace allowance
Since 2022, self-employed individuals may claim up to 1 200 € per year as a lump-sum business expense for electricity, heating, depreciation etc.
This can also be applied when using the basic lump-sum taxation scheme or the small business lump-sum taxation scheme – however it does not apply for a dedicated physical working room.
During the annual financial statement preparation we will review individually if this allowance is beneficial in your case.
Annual public transport ticket / travel expenses
Self-employed persons may claim 50% of costs for weekly, monthly and annual public transport tickets as lump-sum business expenses, provided that the ticket is also used for business purposes. This deduction also applies to those using basic lump-sum taxation scheme (e.g. for managing directors).
Accelerated depreciation for buildings
Buildings acquired or constructed after 30.06.2020 may be depreciated using accelerated depreciation. Instead of the regular 2.5% / 1.5% rates (residential buildings), up to three times these rates (7.5% or 4.5%) may be applied in year one, and up to twice (5% or 3%) in year two.
From year three onward the standard percentages apply.
The half-year depreciation rule does not apply in this case.
We would be glad to help you with all important questions in person or online so that you are able to claim the tax benefits.
