Austria's Ministry of Finance published an overview of measures to be implemented in 2026 across tax compliance, payroll taxation, budget transparency, financial literacy and cash register rules. The package includes a tax fraud and anti-avoidance programme projected to generate EUR 270 million in additional revenues in 2026, new tax exemptions for overtime and public holiday work, and changes intended to reduce paper receipt printing while maintaining receipt-issuance requirements. The anti-fraud measures include abolishing input VAT deduction for the rental of real estate where acquisition and construction costs are at least EUR 2 million, closing a gap in the tax treatment of donations from foreign foundation-like entities, more effective action against shell companies, and improved information exchange linked to the taxation of crypto assets. Payroll tax changes introduce a new allowance of EUR 170 for up to 15 overtime hours per month in 2026, while public holiday work pay is tax-free up to EUR 400 per month. Under Stability Pact transparency provisions, all federal states will provide monthly budget data and reporting will shift from aggregated figures to state-by-state disclosure. From October 2026, technical changes to cash register systems are expected to reduce paper receipt printing, and the obligation to issue a receipt will also be met where a customer can read the receipt using a digital device; the right to a paper receipt is to be закрепed. The release also notes inflation adjustment of the turnover limit under the so-called Kalte Hände rule and an indefinite extension of the 15 product groups rule from 1 January, and points to further work in 2026 on the national financial literacy strategy including school certifications and preparation of a successor strategy intended to apply from 2027.

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