A recent Austrian Federal Finance Court decision (RV/2100332/2025, Oct 9) addressed the standard consumption tax on cross-border leased vehicles used in both Austria and Germany. The case involved an Austrian company leasing passenger vehicles registered to a German company, whose shareholder was also the Austrian company’s managing director. The court ruled that when foreign-plated vehicles are unlawfully used domestically, both the registration holder and the actual vehicle user are jointly liable for the standard consumption tax. Consequently, the Austrian company was held liable as the owner who could exercise actual control, and the tax applies proportionally based on the extent of the vehicles’ domestic use.
Source: news.bloombergtax.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.
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