Starting January 1, 2027, a new FinanzOnline regulation replaces the 2006 rules, establishing ID Austria as the standard access method for private individuals. While three login paths will exist, new classic access data will only be issued in rare cases.
Old access data remains valid until October 1, 2029, though the tax office may deactivate it sooner if a user has an ID Austria. The regulation also mandates specific portal functions for 130 input types, with a 700-euro penalty for using incorrect paths.
ID Austria is free for those 14 and older at various authorities, with FIDO keys available as smartphone alternatives. While paper L 1 forms remain valid for employee assessments, sharing personal access data with others continues to be strictly prohibited.
