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<h3>Tax returns Austria: E1a-K - change in percentages for flat-rate operating expenses</h3>
<div>In the tax returns Austria, the change of the service company regulation due to changed NACE industries has the following effect on the percentages for the flat-rate operating expenses in form E1a-K (appendix to E1 - Small business).</div><div><br></div><div>For industry key figures 901, 902, 903, 621, 622, 629, 961, 962, 963, 964 and 969 starting from 2025, a percentage of 20 % is applied for flat-rate operating expenses. The industry key figures 661 and 662 have been included in the service company regulation from 2026.</div><div><br></div>
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