DAC8 · BMF
CARF and DAC8 in Austria
Austria is where the phrase "localisation means extra obligations" gets real. On top of DAC8 reporting, Austrian domestic providers must also withhold 27.5% KESt on their users' crypto gains at source. That is two obligations, not one, and Kryptos runs both off the same data layer.
AT A GLANCE
BMF / Finanzamt
Authority
2027 (DAC8)
First reporting
27.5% KESt withholding
Extra layer
1 January 2024
Withholding since
Two obligations, one data layer
DAC8 reporting tells the authorities who traded what. Austrian KESt withholding deducts 27.5% tax at the moment of disposal and remits it to the Finanzamt, giving users Endbesteuerung, final taxation, so they file nothing. Both run off the same classified transaction feed, so you integrate once and cover both.
The withholding detail that breaks builds
KESt is computed on the mandated moving-average cost basis, struck per wallet, and crypto-to-crypto swaps are tax-neutral. Get any of that wrong and the withheld figure is wrong, and because it is final there is no year-end reconciliation to fix it. Kryptos gets the per-wallet average and the event classification right in real time.
ONE PLATFORM
How Kryptos handles it
The whole obligation runs on one data layer: ingest across every chain and venue, self-certification and TIN validation at onboarding, gains computed on the right basis, and the exact file the authority accepts, validated before it leaves the building.
FAQ
What CASP teams ask
Does Austria require crypto tax withholding as well as reporting?
Yes. On top of DAC8 reporting, Austrian domestic providers must withhold 27.5% KESt on realised crypto gains at source and remit it to the Finanzamt. It is a second obligation layered on the reporting one.
Can one platform handle both Austrian reporting and withholding?
Yes. Both run off the same reconciled, classified transaction data, so Kryptos files the DAC8 report and computes and remits the KESt withholding from a single integration.
GO DEEPER
The CARF and DAC8 playbook
READY FOR 2027
Get CARF and DAC8 in Austria right.
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