Changes in September 2026: tax assistance and consumer rules
The federal government has published its summary of September’s legislative changes. One relevant change concerns the services provided to members of income tax assistance associations (Lohnsteuerhilfevereine).
Changes applying from September 2026
Broader tax assistance for rental income
From 1 September, previous limits on rental, lease and certain investment income no longer automatically restrict an income tax assistance association’s authority to help its members. Individual conditions still need to be checked.
Other new rules
Stricter rules on certain environmental claims in advertising also take effect during the month. The precise commencement date matters in each case.
General information as of publication. Individual circumstances and the responsible institution’s rules may require additional documents or steps.