UNECHTE STEUERBEFREIUNG/NO RIGHT TO TAX REDUCTION

The following items do not proceed with an additional charge of tax added to the price of the good or service. These items leave the tax off the invoice.

• Service provided through a credit institute, sale of securities, deposits and withdrawals or other bank deposits such as security/safety deposit boxes.
• Sale of stamps from a government office for within the country or EU border (unless the packet is larger than 20 kg..10% within Austria and 20% within the other EU countries)
• Sale and handling of corporate equities such as stocks and bonds or other consortia
• Sale of property or right of options
• Sale of insurance products through agents or brokers
• Sale of tuition for private, general and professional schools when such schools exist within the public infrastucture
• Sale of products offered through saving and credit institututes
• Sale of services from a babysitter or caretaker
• Sale of services offered through a doctor, dentist or other professionals within the healthcare industry
• Rent or leasing of land (garage parking not included, as it is taxed at the full rate of 20%)
• Sales of under EUR 30.000 per Year (before tax), where this amount is not exceeded by 15% within a five month period