Austria Compliance Report

Regulatory Overview

Regulatory Status

Some rules exist but significant gaps; draft legislation or limited guidance

Key Regulator(s)

Austrian Financial Market Authority, German Federal Ministry of Finance

Primary Legislation

The relevant TFR in the EU context is now Regulation (EU) 2023/1113 on informati, Regulation of exchanges in Austria is now governed under the EU MiCA framework r, MiCA / Regulation (EU, Financial Markets Anti-Money Laundering Act (FM-GwG): Enforces AML/KYC for CASPs, Austrian Income Tax Act (EStG), § 27b: Taxes crypto as capital assets at 27.5% (

Travel Rule

Adopted — Threshold: Implemented

Tax Reporting

Short‑term holdings (≤ 12 months) in Austria are taxed at a flat rate of 27.5 %, not at the highest marginal rate of up to 55 %.. Long‑term holdings (> 12 months): Taxed at a reduced rate (up to 31%).

Key Facts

Data collection in progress. This country's compliance facts are queued for research by our AI worker fleet. Check back soon or access data via MCP.