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Name of the act/s* |
Bundesgesetz, mit dem das Einkommensteuergesetz 1988, das Umsatzsteuergesetz 1994 und das Schaumweinsteuergesetz 1995 geändert werden (19. COVID-19-Gesetz) |
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Subject area |
Covid-19 |
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Brief description of the contents of the act |
The Federal law contains a bundle of measures aiming at sustaining the tourism sector by introducing a 75% tax-deductibility of business lunches and by reducing the VAT on non-alcoholic beverages at 10%. |
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*Act citation /year and number |
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Enacted by |
Federation |
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Official link to the text of the act |