Germany:
http://anwalt-im-netz.de/urheberrech...eberrecht.html
Austria:
http://www.illsinger.at/wordpress/?p=442
In both countries, an individual person is entitled to make a limited number of copies ("Musik, Filme, e-Books" -- music, movies, ebooks) for private use, as long as they are not sold, not made available to the public, and as long as the original had been lawfully obtained.
Some differences between German and Austrian laws exist, for instance, in Germany it is illegal to circumvent copy protection, while in Austria it is not, but to a large degree they are similar.
From the first source:
"Die Kopien dürfen nur für den eigenen privaten Gebrauch gemacht werden, zum Beispiel für den CD-Player im Fahrzeug oder als Zuwendung für Personen, zu denen man eine engere persönliche Beziehung hat, wie Verwandte oder Freunde. Mit diesen Kopien darf kein Erwerbszweck verbunden sein."
My attempt at translation: "Copies may only be made for private use, for instance to be used with the CD player in the car, or to be given to persons with whom a close personal relationship exists, as with relatives or friends. No monetary gain may be sought from these copies."
So much for the law. The moral issue, as always, we all must decide for ourselves.