Bitcoin
Austria taxes Bitcoin lending income at 27.5% upon receipt, not sale
Austrian tax law treats income from Bitcoin lending as ongoing cryptocurrency revenue taxed at 27.5% the moment investors gain access to rewards, creating timing risk if prices fall after receipt.
Under Austrian tax law, payments received from lending Bitcoin through exchanges, lending platforms or decentralised protocols are classified as ongoing income from cryptocurrencies, regardless of what the provider calls them—interest, rewards, yield or earn income.
The critical moment for tax purposes is when the investor can legally and economically dispose of the rewards, not when they later sell the Bitcoin for euros. This occurs when payment is credited to a user account on a lending platform and the investor can withdraw, swap, transfer or re-lend it. A transfer to a bank account is not required for tax to be triggered.
This creates a particular hazard: tax is calculated on the euro value at the moment of receipt. If Bitcoin's price declines afterwards, the tax liability can exceed the current value of the coins held. The Austrian Income Tax Act explicitly captures payments for making cryptocurrencies available as ongoing income, including interest from lending and consideration for providing crypto assets to liquidity and credit pools.
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