Name of the act/s*

Bundesgesetz, mit dem das Einkommensteuergesetz 1988, das Umsatzsteuergesetz 1994 und das Schaumweinsteuergesetz 1995 geändert werden (19. COVID-19-Gesetz)

Subject area

Covid-19

Brief description of the contents of the act

The Federal law contains a bundle of measures aiming at sustaining the tourism sector by introducing a 75% tax-deductibility of business lunches and by reducing the VAT on non-alcoholic beverages at 10%.

*Act citation /year and number

BGBl. I Nr. 48/2020

Enacted by

Federation

Official link to the text of the act

https://www.ris.bka.gv.at/eli/bgbl/I/2020/48/20200617