The income tax flat-rate scheme for small businesses, which applies to taxpayers with annual income of up to EUR 40,000.00, can, according to the Tax Amendment Act (AbgÄG) 2023, also be used even if taxpayers are not considered small businesses under § 6 para. 1 item 27 of the VAT Act 1994, for example because a specific VAT exemption — such as that for doctors under § 6 para. 1 item 19 of the VAT Act 1994 — takes precedence.
