The mere rental of a building located in Austria by a foreign landlord does not generally constitute a registered office or permanent establishment in Austria. – In the absence of a registered office or permanent establishment in Austria, the foreign landlord is therefore also excluded from the tax exemption for small entrepreneurs pursuant to § 6 para 1 no. 27 UStG. BFG, 11.10.2022, RV/3100802/2016
Source: bmf.gv.at
