Under the full application of the Austrian Tenancy Act (MRG), the landlord is legally obligated to carry out the maintenance works listed in § 3 para. 2 MRG—such as the upkeep of common parts of the building. This includes repairing serious damage to the property or eliminating significant health hazards.

The material requirements for input VAT deduction are not fulfilled if the invoices in question are sham or cover invoices and the services stated in the invoices were not provided by the named issuers, but instead by undeclared workers. VwGH ruling of 22.01.2025, Ra 2023/13/0030

If a company charges mileage allowances to clients in the course of its business activity, these payments must be recorded as taxable income.