- Entrepreneurs making VAT-exempt sales under § 6 Abs. 1 Z 7 UStG 1994 are entitled to a subsidy according to § 1 Abs. 1 GSBG.
- The subsidy covers non-deductible input VAT directly related to these exempt sales (“1:1 compensation of own input VAT”).
- If a private fee is charged for services in an eligible care, disability, or nursing home, § 2 Abs. 1 GSBG applies analogously at a rate of 4% per § 11 Abs. 3 GSBG.
Source: ris.bka.gv.at
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.
