@JohannaMichel-Leitner I can't confirm that. I just checked my portfolio. 15% withholding tax plus 10% capital gains tax instead of 25% capital gains tax due to the double taxation agreement with the U.S. So, no more taxes than on any other stock from the U.S. or Germany.
Unlike traditional stocks, REITs and BDCs are treated as non-reporting funds for tax purposes in Austria. This has two key consequences that directly affect the actual return:
Taxation of current distributions—these are subject to significant double taxation, as the foreign withholding tax is not credited against the Austrian capital gains tax.