In accordance with the “Federal Act introducing an Air Transport Levy” (FlugAbgG), introduced by the Austrian Budget Law 2011 (Budgetbegleitgesetz 2011),
every holder of an aircraft is obliged to pay a departure tax for passengers departing from Austria, unless exempted from said tax.
The tax must be paid to the Austrian Tax Office (Finanzamt für Gebühren, Verkehrssteuern und Glücksspiel).
Further information please find on the Web-side of Austrian Federal Ministry of Finance :
