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The Austrian federal government had announced some time ago that domestic tax law was to be "ecologised". An important step in this direction was taken with the measures of the Tax Reform 2022. The first key points were presented on 3 October 2021. On 20 January 2022, these were finally adopted in a slightly adapted form. The Tax Reform 2022 will enter into force gradually from July 2022. In this article we will give you an overview of the innovations that have been adopted and that are intended to "relieve the burden on working people, reward environmentally friendly behaviour and strengthen Austria as a business location". Following this statement of the former Minister of Finance, we have categorised the measures into "social", "ecological" and "economic policy" measures.

The final version of the regulation for the determination of the tax EBITDA ("Earnings before Interest, Taxes, Depreciation and Amortization") and the Group EBITDA has been published in the Federal Gazette II No. 390/2021.