Austrian tax law allows for several types of profit determination in the wine industry. It provides wine businesses, as long as they fall within certain size categories, the option to choose between the partial flat-rate method or the income-expense accounting method. In the case of the partial flat-rate method, actual revenues must be recorded, and the majority of operating expenses are considered based on a flat percentage of the revenues. In contrast, the income-expense accounting method requires the actual amount of expenses to be recorded. This work addresses the question of under what circumstances the application of the income-expense accounting method in wine businesses leads to tax advantages compared to the partial flat-rate method.