Austria allows realized losses on Bitcoin and other cryptocurrencies to be offset in principle against dividends and certain other investment income, even though crypto and shares are otherwise taxed under different rules. Both dividends and taxable crypto income are generally subject to a 27.5% special tax rate, and a crypto loss can reduce taxable dividend income when the loss has been realized for tax purposes, such as through a sale for euros. The offset generally works only within the same calendar year and is not applied automatically across categories or providers, meaning investors usually have to claim it through their income tax return if dividends were paid at a bank and crypto losses arose on a separate platform. Austrian banks and crypto service providers can perform automatic loss offsetting only within the holdings they administer, while cross-category offsets between crypto and other investment income are explicitly excluded from automatic processing. For income from the 2025 calendar year onward, Austrian entities required to withhold capital gains tax, including banks and certain crypto service providers, must provide standardized tax reporting on request to help document income, losses and tax already withheld. Offsetting is not available against bank deposit interest, including classic savings account interest and certain account interest, and certain distributions from private foundations are also excluded. The update adds another layer to Austria's crypto tax framework, which also preserves tax-free treatment for qualifying Bitcoin bought before February 28, 2021 and held continuously without a swap.