Austrian municipalities are increasingly being assigned more tasks, some of which are very costly, while their financial resources through the FAG remain consistently low. Therefore, municipalities have sought ways in the past to keep the costs of their own projects as low as possible. Tax-optimizing measures played a significant role in this. A substantial part of the tax burden, especially concerning real estate investments, consists of value-added tax. Companies in Austria generally have the option to claim a deduction for input tax on supplies and other services performed for the business. Public law corporations have also found a way in the past to reduce their tax burden in certain areas through cleverly chosen corporate structures.