Zinssätze die seit 18.12.2024 gelten

At the end of June, the Federal Council also gave the green light for the Budget Accompanying Act 2025, which will lead to comprehensive changes in the income tax base flat-rate taxation as well as in the pre-tax flat-rate taxation for the years 2025 and 2026. If a business owner or self-employed person conducts a profit and loss account, they can claim business expenses flat-rate and without proof by opting for the base flat-rate taxation. Since most business expenses are considered "flat-rate" expenses, only certain specific business expenses (e.g., expenses for goods or wages) can be additionally taken into account.
A prerequisite for the base flat-rate taxation is that a certain turnover threshold in the previous year has not been exceeded. Once base flat-rate taxation has been claimed and subsequently abandoned (for example, by switching to a normal profit and loss account), a new flat-rate taxation of business expenses is only permissible after a period of five business years.
As long as the requirements for income tax base flat-rate taxation are met, entrepreneurs can also claim pre-tax amounts flat-rate (pre-tax flat-rate taxation). The flat-rate pre-tax amount is 1.8% of the turnover, with specific flat rates provided for certain professional groups. Increase of the turnover threshold and average rates So far (up to and including 2024), most professional groups are allowed to claim 12% of their revenues as flat-rate business expenses under the base flat-rate taxation. This average rate will now be gradually increased. In 2025, most professional groups will be able to deduct future 13.5% and from the year 2026 15% of their turnover as flat-rate business expenses.
Excluded from this are income from certain activities, particularly income from commercial or technical consulting, for substantially participating managing directors, for supervisory board members, property managers, as well as income from literary, lecturing, scientific, teaching, or educational activities. For this income, the average rate will remain 6% as before.
The relevant turnover thresholds that serve as the assessment basis will also be significantly increased. Up to and including 2024, the previous year's turnover may not exceed €220,000. For the year 2025, the turnover threshold will now be €320,000 and for the years starting from 2026 €420,000.
With the increase in the turnover threshold, the amount that can be claimed as pre-tax under the pre-tax flat-rate taxation is also increased. In 2025, this amount (at an average rate of 1.8%) will increase from €3,960 to €5,760. Starting from the year 2026, flat-rate pre-taxes of up to €7,560 can then be claimed. Conclusion
Through the Budget Accompanying Act 2025, the base flat-rate taxation as well as the pre-tax flat-rate taxation will become more attractive from a tax perspective. Whether a flat-rate taxation or a profit and loss account is more advantageous for tax purposes should be examined as part of an early cost-benefit comparison.