Endbesteuerung vs self-reporting: what KESt withholding means for your users
Withhold KESt at source and your users' crypto tax is final, no return needed. Use a foreign provider and they self-declare. Here's why the difference matters.
Published5 min read
Crypto Tax
There's a quiet feature buried in Austria's crypto tax rules that decides whether your users spend an afternoon on their tax return or none at all. It's called Endbesteuerung, final taxation, and whether you can offer it comes down to one thing: whether you withhold KESt at source.
FAQs
- What does Endbesteuerung mean for crypto?
It means the tax withheld at source is final. When a domestic Austrian provider withholds 27.5% KESt on a crypto gain, the user's liability on that gain is settled and they don't have to declare it in their annual income tax return.
- Do I have to declare crypto if my exchange withheld KESt?
No. If a domestic provider withheld KESt, those gains are finally taxed and you don't include them in your Einkommensteuererklärung. If you used a foreign provider that didn't withhold, you must self-declare and pay the tax yourself.
- Can a foreign exchange offer Endbesteuerung to Austrian users?
Generally no. Final taxation depends on a domestic provider withholding and remitting the KESt. Users of foreign platforms usually have to self-report their crypto gains and cost basis in their own tax return.
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