Acquisition value in Austrian tax balance sheet

[anke_frhlich]

Dear all,

I have a request from Austria: There is a regulation for their tax balance sheet that cars can only have an acquisition value of max. 40.000 Euro (exception: so-called "fiscal cars" like mini-vans).

I would highly appreciate some advice on this.

Kind regards,

Anke

[former_member205041]

Dear Anke,

could you please give me the paragraph?

regards Bernhard

[anke_frhlich]

Hi Bernhard,

sorry for the delay, these are the paragraphs:

§ 20 EStG

§ 12 KStG

Here is some additional information in German:

https://www.bmf.gv.at/steuern/fachinformation/einkommensteuer/verordnungen/verordnungbetreffen_4150/...

Kind regards,

Anke