- No taxable self-consumption for mobile phone provision
- Free provision of a company mobile phone to an Austrian employee of a foreign company is considered a gesture due to lack of payment and small scale
- Does not lead to taxable self-consumption in Austria
- Self-consumption generally occurs where the reduction in company assets of the foreign company takes place
- In this case, the location is Liechtenstein
- Decision by BFG on February 25, 2025
Source: leitnerleitner.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
