In the concluding episode of the Paragra§us series on real estate sales in Austria, you will hear the final part of the online presentation from November 26, 2025. This episode focuses in detail on the tax implications of selling property in Austria.
The speaker, tax expert Gabriella Richter, provides a comprehensive overview of the Austrian Real Estate Capital Gains Tax (Immobilienertragsteuer – ImmoESt) system and its legal framework in effect since 2012. Special attention is given to the flat 30% tax rate, as well as important tax exemptions such as the primary residence exemption and the exemption for self-constructed buildings (manufacturer exemption).
Gabriella explains in detail the differences between “Old” and “New” properties (Alt- und Neugrundstücke) and how the most favorable tax base can be determined in these cases. The episode also covers complex issues such as loss compensation, VAT options during property sales, and the role of double taxation agreements in international, cross-border transactions.
The discussion concludes by emphasizing the importance of individual tax consulting, as the correct application of elective rights and decisions is crucial to minimizing risks and optimizing the tax burden. This episode is a fitting conclusion to the entire four-part real estate sales series.
You can find the contact details for our office and Gabriella Richter at fasnetwork.com.
