Exit taxation: New reporting and evidence obligations from 2026 – also for old cases

The Austrian Budget Measures Act 2026 (BBG 2026) implemented mandatory evidence in cases of non-assessment in the context of exit taxation. If the non-assessment concept was used in exit taxation, the taxpayer must prove in the future that no event triggering the assessment has occurred yet. There is also a need for action for old cases.

Reporting and evidence obligations at a glance

If a taxpayer has applied for the non-assessment of tax liability and the amount, for which the tax liability was not assessed, exceeds 100,000 Euro, there are certain reporting and evidence obligations to be met due to the Austrian Budget Measures Act 2026. Thereby, it is to be distinguished between old and new cases.

Old cases (non-assessment notice until 30 June 2026)

If the taxpayer was granted non-assessment by notice until 30 June 2026 and the amount for which the tax liability was originally not assessed, exceeds 100,000 Euro, it must be proved once until 31 December 2026 that no event triggering the assessment of the outstanding tax liability (e.g. sale of the asset) has occurred yet. The Austrian Budget Measures Act 2026 does not provide for any recurring evidence obligations for old cases. 

New cases (non-assessment notice after 30 June 2026)

While one-time evidence is sufficient for old cases, an annual evidence requirement was introduced for new cases (i.e. for all cases, for which the non-assessment notice is issued after 30 June 2026). The limit for income in this case is more than 100,000 Euro, for which non-assessment was applied. The evidence that no event triggering the assessment has occurred yet must in each case be submitted by the end of the following year. Failure to comply with the evidence obligation results in the immediate assessment of the tax liability. In case of insufficient evidence, an additional deadline for the submission of additional or improved evidence should be granted for the taxpayer, so that insufficient evidence does not immediately result in assessment.

The planned reporting and evidence system

Concrete details such as how the evidence obligation is to be practically implemented, are not specified yet. According to the explanations regarding the government draft, not only the one-time evidence for old cases but also recurring evidence for new cases should be transmitted in written form or via FinanzOnline via the “Other Requests” function („Sonstige Anbringen“). A function specifically designated for the evidence obligation in FinanzOnline is not planned according to the explanations to the government draft.

The evidence that no event triggering the assessment of the outstanding tax amount has occurred should be submitted through, for example, deposit statements, company register statements or other comparable confirmations.

Conclusion and implications in practice

• OLD CASES: If, in the case of an exit, the non-assessment concept has been applied, the amount for which the tax liability was originally not assessed exceeds 100,000 Euro and the non-assessment was granted by notice until 30 June 2026, it must be proven once that no event triggering the assessment of the outstanding tax liability has occurred yet. The evidence is to be submitted until 31 December 2026.
• NEW CASES: In new cases, i.e. cases where the non-assessment was granted by official notice after 30 June 2026, where the amount for which the tax liability was not assessed exceeds 100,000 Euro, annual evidence must be provided in the future that no event triggering the assessment has occurred yet. Otherwise, tax will be assessed immediately.
• Since the evidence for old cases has to be filed by 31 December 2026, it is recommended to begin gathering the necessary information and evidences (e.g. deposit statements, company register statements) as soon as possible.
• Even though the reporting obligation for new cases can only apply for the first time at the end of the (following) year 2027, it is also advisable to start gathering the necessary evidences and information in order to ensure timely reporting once the reporting and evidence procedures have been announced.

We would be pleased to assist you in fulfilling your reporting and evidence obligations!