The Austrian government has approved additional tax measures for rescue, relief, and investment in light of COVID-19. The additional measures include: A reduction in the lower individual income tax bracket rate from 25% to 20%, which was previously planned to be introduced in 2021; The introduction of a declining balance depreciation option for an unlimited period, with up to 30% depreciation of capital assets in the first year; The introduction of an investment premium of up to 14%; The introduction of loss carryback relief with the possibility of setting off losses incurred in 2020 against 2018 and 2019 profits; and...