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Austrian Tax Guides for Investors

Practical, source-linked articles on Austrian capital gains tax. Written for investors using Interactive Brokers, Scalable Capital, DEGIRO, or any other non-tax-simple broker.

E1kvFinanzOnlineCapital Income6 min read

How to Fill in the E1kv: Step-by-Step Guide for Investors

What goes in which field? Field numbers for dividends, capital gains, ETF deemed distributions, and losses — with official BMF sources.

ETFÖEKBAccumulating7 min read

Deemed Distributions: What They Are and How to Report Them

Accumulating ETFs pay no dividends but are still taxable in Austria each year. How to find the amounts on my.oekb.at and which E1kv field to use.

KeStLoss NettingE1kv8 min read

How to Calculate KeSt with Non-Tax-Simple Brokers

Interactive Brokers, Scalable Capital, DEGIRO: calculate 27.5% KeSt yourself, net losses across all accounts, and credit foreign withholding tax.

IBKRE1kvW-8BEN8 min read

Interactive Brokers Austria Tax: Complete Guide

Read the Activity Statement, compute the moving average price, credit US withholding tax, and fill in the E1kv. With every claim cited to the BMF and JUSLINE.

DEGIROflatexE1kv9 min read

DEGIRO Austria Tax: 2025 Guide

DEGIRO Austria no longer exists. If you still use DEGIRO, you use DEGIRO Germany — non-tax-simple. Step-by-step guide to filing the E1kv with official sources.

ScalableBaaderE1kv10 min read

Scalable Capital Austria Tax: 2025 Status

Full banking license, depot migration away from Baader, KPMG tax report: what changed in 2025 and what you must enter in the E1kv.

§27 EStGLosses20259 min read

Loss Netting in Austria: What Actually Offsets What

§27 Abs 8 EStG explained: three buckets, a clear table of what works and what doesn't, three worked examples, and the new 2025 Tax Reporting Regulation.

OeKBReporting Fund§186 InvFG9 min read

ETF Reporting Funds Check: OeKB Guide

Check whether your ETF is a reporting fund or a black fund. Walkthrough of my.oekb.at, the flat-rate taxation formula, and all deadlines.

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