Online advertising still not subject to advertising tax

The Constitutional Court (GZ E 2025/2016-16 of 12.10.2017) has, for lack of prospect of success, a total of 23 Complaints from Newspaper and magazine publishers or. Radio station against die Advertising levy Rejected. The complaints were against the Tax discrimination various forms of advertising addressed. While Advertising placements in print publications or in radio and television five percent advertising levy subject to, is the strongly increasing Online advertising not subject to tax implications in the Advertising Levy Act caught. The complainants saw in this a Breach of the principle of equal treatment and have therefore approached the VfGH. This body, however, ruled that in the the legislative scope of action of the legislator lies, for Internet advertising - unlike for advertising in print media or radioo - no advertising tax to demand.

The Online advertising With an estimated annual volume of over €800 million (around 20% of the total advertising market), it is therefore still not covered by the advertising levy. The fact that online advertising is provided to a significant extent from abroad has repeatedly prompted policymakers to consider changes to the legal situation. Most recently, the government agreement about a year ago stipulated that the Online advertising should be subject to tax. (widening of the tax base) and at the same time Tax rate revenue-neutral lowered This remains to be seen whether the new government will make any changes to the advertising tax law in this regard.