Imprint and disclosure Notice
Federal Ministry of Finance
Hintere Zollamtsstrasse 2b, 1030 Vienna
Tel.: +43 / 1 / 514 33-0
The electronic media of the Austrian Federal Ministry of Finance provide information on all matters of tax policy and tax law falling within the remit of the Federal Ministry of Finance.
Even if a given text does not explicitly use pronouns of both genders to refer, for example, to taxpayers as “him or her”, all references to persons contained in the electronic media published by the Federal Ministry of Finance should be read to refer equally to female and male persons.
You are welcome to direct any proposals or ideas as well as criticisms and suggestions for improvement to us.
The information contained on this website is protected by copyright; the Austrian Ministry of Finance hereby disclaims all liability with respect thereto
Copyright – Copyright notice
© Austrian Federal Ministry of Finance
The Austrian Federal Ministry of Finance (FMF) operates this website in order to improve public access to information in the areas falling within its ministerial portfolio and to information on projects and initiatives of the FMF.
The articles published on this website are protected by copyright. All rights reserved.
Reprints are permitted, except for commercial purposes, provided that the source is cited.
The Federal Ministry of Finance (FMF) disclaims all liability for the contents of the information contained on this website or on any other FMF website. Despite our best efforts, we are unable to give any warranty that the information contained therein is up-to-date and correct. Wherever errors and misprints come to our attention, we shall endeavour to correct them as quickly as possible.
Several documents on this website contain references to information published by other organisations, such as other Austrian federal ministries, or to information published on the EU server. We do not warrant that any such information is relevant, up-to-date or correct.
Disclaimer of liability
The Austrian Federal Ministry of Finance (FMF) assumes no responsibility or liability whatsoever regarding whether the details published on this website are correct or up-to-date. The information provided on this website is:
- information of a mere general nature, which is not tailored to the particular needs of any specific person or organisation;
- not necessarily comprehensive, complete, precise or up-to-date;
- sometimes furnished together with a link to external websites over which the FMF has no control and for which it likewise assumes no responsibility;
- not professional or legal advice of any kind (If you require specialist advice, you should always consult an expert or a specialist and in any event a person who is familiar with the precise facts and circumstances giving rise to your inquiry).
We are unable to guarantee that any document which is accessible online corresponds precisely to the officially authorised text. Only instruments of the Republic of Austria (which as a rule are published in the statutorily prescribed manner in the “Federal Gazette of the Republic of Austria” [Bundesgesetzblatt der Republik Österreich]) shall be deemed binding.
We would like to keep technical faults to a minimum and recommend that you make use of all available options to prevent faults of this kind. However, it cannot be ruled out that the files or formats in which some of the data and details on our website are stored and/or structured may not be error-free. We are neither able to warrant uninterrupted availability of our service nor do we bear any liability for interruptions of service or for disruptions of other kinds due to technical faults.
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Reproductions (including by electronic means) of this website or of portions thereof and the further dissemination thereof are permitted, provided that no compensation or other form of consideration is demanded for the reproduction itself or for its further dissemination. The publication of content from the BMF’s website on other websites is prohibited.