Austrian Bitcoin investors can request a new standardized tax report in 2026 for income arising from the 2025 calendar year. Qualifying Austrian banks and crypto-asset service providers must provide it on request. The report aims to simplify tax checks and loss offsetting.
The report covers tax-relevant transactions and capital assets managed by the provider during one calendar year. Austria’s tax reporting regulation sets the document’s required structure. For cryptocurrencies, the document may show taxable income and losses. The official template also separates crypto income included in automatic loss offsetting from income left outside that process.
The measure applies to people with unlimited Austrian tax liability dealing with parties that must withhold capital gains tax. The finance ministry names domestic banks and crypto providers as typical cases.
Foreign exchanges do not automatically fall under the same duty. Investors using only an overseas platform without Austrian withholding therefore cannot automatically expect the standardised Austrian report.
Loss offsetting can become more complex when investments sit with different providers. An Austrian bank and an Austrian crypto platform do not automatically combine gains and losses across separate accounts.
For example, an investor could receive dividends through a bank and sell Bitcoin at a loss through a crypto provider. The report can supply data for combining those amounts in an income tax assessment.
The finance ministry says the comprehensive report replaces the earlier mandatory automatic loss offset certificate. As a result, investors gain one standard data source for relevant investment income.
However, what happens when a provider lacks the investor’s full Bitcoin acquisition history? That issue matters when coins move from foreign exchanges or external wallets into an Austrian platform.
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The report does not serve as a complete blockchain or transaction history. It covers tax-relevant data held by the party responsible for withholding capital gains tax. A transfer between an investor’s own Bitcoin wallets generally does not count as a taxable disposal. Austria also treats a crypto-to-crypto exchange differently from a sale for euros.
Section 27b of the Austrian Income Tax Act states that exchanging one cryptocurrency for another does not constitute a realisation. Investors must therefore keep separate records of transfers and historical transactions. Gaps can arise when an Austrian provider receives Bitcoin from elsewhere. The platform may not hold the original acquisition date or acquisition cost, which can affect later gain calculations.
Austria’s cryptocurrency regulation sets separate rules for valuing and allocating crypto holdings across wallets and addresses. It also contains rules for identical cryptocurrencies held in the same wallet.
Investors should compare provider records with their own transaction history, especially for external wallets, older crypto exchanges, multiple purchases, legacy holdings and transfers between platforms.
Austria’s new standardised tax report gives Bitcoin investors a clearer record of relevant income, losses and withholding from qualifying domestic providers. It can support cross-provider loss offsetting and tax assessments, but investors still need their own records for foreign platforms, wallet transfers, historical costs and transactions outside withholding.