ETF Taxation Austria 2026 — Reporting Funds, AGE & OeKB
Austria has no advance lump sum, no partial exemption — but deemed distributions (AGE) on accumulating ETFs. Here's the AT-only ETF tax guide: reporting vs. non-reporting funds, OeKB database, Trade Republic AT report.
How ETFs are taxed in Austria
Unlike Germany, Austria treats all ETFs the same: equity, mixed, bond, real-estate fund — all earnings taxed at 27.5 % KESt. This applies to three earning types:
- Realized capital gains on sale
- Distributions for distributing ETFs
- Deemed distributions (AGE) for accumulating ETFs
That last point is the key difference vs. DE: AT taxes the dividend portion that the fund collects but doesn't distribute every year — preventing indefinite tax-free reinvestment.
Reporting vs. non-reporting funds — the critical check
A reporting fund is an ETF registered with the Austrian Control Bank (OeKB) that annually reports its deemed distributions. Benefit: domestic brokers handle tax correctly, foreign brokers can compute cleanly.
All major ETFs (iShares, Vanguard, Lyxor, Xtrackers, Amundi, SPDR, Invesco) are reporting in AT. Tax: 27.5 % on distributions + AGE + price gains. At domestic brokers all automatic.
Mostly exotic US ETFs (e.g. ARK Innovation in US-domiciled form). Penalty: 90 % of value gain assumed per year — extremely expensive. Always check OeKB DB before buying!
OeKB database at my.oekb.at. Search by ISIN — if listed, the fund is reporting. Trade Republic shows an "AT Reporting" badge in-app for reporting funds.
Deemed distributions (AGE) — how it works
In accumulating ETFs the fund doesn't distribute dividends, but reinvests them. From AT's view this is still earned income — taxed once a year.
The flow
- ETF provider reports AGE annually to OeKB (typically 1–4 months after fiscal year end)
- OeKB publishes per-share AGE value in its database
- At domestic broker: 27.5 % KESt auto-debited from settlement account
- At foreign broker: enter AGE yourself in E1kv field 947
- On later sale: already-taxed AGE deducted from capital gain — no double taxation
Trade Republic provides an automatic AT tax report with all AGE values for tax year 2024+. Before 2024, OeKB values had to be looked up manually. Today: pull PDF from app, transfer values to E1kv, done.
Example: 100 MSCI World ETF (accumulating)
100 × iShares Core MSCI World (IE00B4L5Y983) — tax year 2025
→ On later sale, cost basis is increased by €130 (to €9,130) so AGE isn't taxed twice.
FAQ — ETF Taxation Austria
Are all iShares/Vanguard/Xtrackers ETFs reporting funds?
Practically yes — major ETF providers systematically report their UCITS ETFs to OeKB. Still, check by ISIN before buying, especially for thematic/sector ETFs.
When is AGE actually taxed?
At domestic brokers, KESt on AGE is debited 1–4 months after fund fiscal year end — typically April/May of the following year. At foreign brokers you record AGE in the tax year of receipt.
What about non-reporting funds?
Penalty tax: 90 % of price increase per year is assumed as deemed income — extremely expensive. Avoid. Almost all UCITS ETFs are reporting; only exotic US-domiciled ETFs are non-reporting in AT.
Do I need to look up OeKB values myself?
At domestic broker: no, broker handles it. At Trade Republic since 2024: no, AT report contains all values. At IBKR/Flatex DE/eToro: yes — find AGE per share by ISIN, multiply by your holdings.
What is the 25 % securing tax?
For foreign brokers with offshore depots — 1.5 % p.a. surcharge on top of KESt. Trade Republic, IBKR, eToro etc. do not fall under this since they're EU-regulated brokers with transparent accounts.
How are dividends from a distributing ETF taxed?
Just like stock dividends: 27.5 % KESt with WHT credit. A Vanguard FTSE All-World UCITS (Ireland-domiciled) has 0 % WHT at fund level, so you pay exactly 27.5 % on each distribution.