譲渡所得
Value added tax rate (Mehrwertsteuer) increased from 10% to 13% which might affect, for instance, culture, hoteliers etc. In contrast, VAT rate for drugs, rents and food remained unchanged. Capital gains tax rate experienced an increase from 25% to 27,5%. This reform was considered to be a starting point for a longterm large reforming process in Austria. Further reforms in education and labour market are expected to occur in near future.