On July 10, 2026, the Budget Support Act 2027-2028 was adopted in the National Council, which provides for numerous adjustments in the tax, social security, and labor law. A key change concerns the suspension of the investment-related profit exemption for securities purchases starting next year. Thus, for fiscal years starting after December 31, 2026, the use of the investment-related profit exemption is temporarily restricted (at least until 2030) exclusively to real estate investments. As a result, starting from this point forward, no more eligible securities purchases can be used to claim the investment-related profit exemption. Individuals who are sole proprietors or co-owners who often do not have a significant need for capital investment are particularly affected by this change.
Capital gains tax exemption based on investment
In principle, natural persons with business income in Austria may use the investment-related profit exemption. If the profit from these business activities exceeds €33,000.00, the investment-related profit exemption can be taken into account for corresponding investment activity.
This is:
- For the next €145,000.00 profit: 13 tax- % free allowances
- for the next € 175,000.00 profit: 7 tax- % free earnings
- For the next €230,000.00 profit: 4.5 profit % exemption
- Furthermore: no profit exemption
The maximum amount of the investment-related profit tax-deductible for the year 2026 is therefore € 41,450.00.
Recommendation for the review of any investment decisions
To ensure optimal use of the investment-related profit exemption, entrepreneurs should consider postponing any non-immediately needed capital investment from 2026 to 2027, in order to temporarily cover the required investment requirement for 2026 through qualifying securities purchases. The capital investment postponed to 2027 can then be considered real investment for the investment-related profit exemption in the following year.
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