This summary outlines the key tax considerations and reporting requirements for Austrian tax residents investing in Mintos assets. It focuses exclusively on Mintos offerings and excludes general investment taxation guidance.
📌 General Principles
- Tax Type: Investment income from Mintos is subject to Austrian capital income tax (Kapitalertragsteuer, KESt) at a flat rate of 27.5%.
- Withholding Tax (WHT): Mintos deducts up to 25.5% WHT on interest, unless you confirm your EU/EEA residency—then a reduced 5% rate applies.
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Austrian Reporting: Declare investment income using E1 and E1kv forms in your annual income tax return. Foreign WHT may be credited under applicable double taxation treaties.
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Declaration Deadline:
- April 30 (paper submission)
- June 30 (electronic via FinanzOnline)
- Extension: Until March of the following year if using a tax advisor
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Portal: FinanzOnline – BMF
📦 Mintos Asset-Specific Tax Overview
| Asset Type | Income Type | Withholding Tax | Austrian Tax Form(s) | Subject to declare |
| Loans (claims) | Interest | ❌ No | E1 + E1kv | Declare full gross income |
| Loans (Notes backed by loans) | Interest | ✅ Yes | E1 + E1kv | Declare full gross income and apply for WHT deduction |
| Bonds (Notes backed by bonds) | Interest | ✅ Yes | E1 + E1kv | Declare full gross income and apply for WHT deduction |
| Bonds (direct bonds) | Interest | ❌ No | E1 + E1kv | Declare full gross income |
| Real Estate (Notes backed by real estate | Interest | ✅ Yes | E1 / E1kv | Declare full gross income |
| ETFs | Interest | ❌ No | E1 / E1kv | Declare full gross income and apply for WHT deduction |
| Smart Cash | Interest | ❌ No | E1 + E1kv | Declare full gross income |
💼 Tax Filing Notes
- Foreign Capital Income: Declare all foreign-sourced income, even if WHT was already applied by Mintos.
- WHT Credit: Use your Mintos tax reports to document withholding and claim it via E1kv.
- Losses: Capital losses from Mintos investments can offset other capital income within the same tax category.
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Foreign Asset Reporting (Form K1):
- Required if foreign bank account holdings exceed €50,000, or
- If securities exceed €15,000
✅ Tips for Investors
- Make sure your Austrian TIN is linked to your Mintos account to ensure correct treatment.
- Submit a valid Tax Residency Certificate (TRC) to reduce or eliminate withholding on interest.
- Download and retain Mintos Tax Reports annually to support your Austrian filing:
- Log in to Mintos
- Click on the profile icon (top right)
- Go to the Reports section
📎 Additional Resources
- Austrian Ministry of Finance (BMF): https://www.bmf.gv.at
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OeKB Fund Reporting: https://www.profitweb.at/oekb-fund-reporting
Disclaimer: This guide provides general information and is not tax advice. Please consult a certified tax advisor or the BMF for individual guidance based on your personal tax situation.