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Company parking spaces: Still free of charge, or will fees soon apply?

The extension of the parking space management scheme in Vienna means that employees may face additional costs from March 2022 as a result of the recognition of a benefit in kind for company parking spaces that were previously free of charge.   What will change In only a few days time, from 1 March 2022, the […]

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Tax-free profit participations for employees

On 20 January 2022, the Austrian parliament approved tax-free profit participations for employees as part of the eco-social tax reform. If the legislation is passed, the measure will already apply to payments made in 2022. Many employers will be asking the following question: How can we make use of the tax benefit within existing bonus models? […]

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Eco-social tax reform 2022 passed: overview of key measures for tax relief and greening

On 20 January 2022, further points of the ‘Eco-social tax reform 2022’, which has been the subject of much debate, were agreed by the Austrian Parliament. The reform contains relief measures in the area of taxes and social security, as well as measures that promote greening in Austria and thus make a significant contribution to achieving […]

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Cryptocurrency and taxes – update on Austria’s ecosocial tax reform act

Cryptocurrencies have significantly increased in importance as an investment option in recent years. The ‘ecosocial’ tax reform in Austria thus includes changes to the tax system to take account of crypto assets. Employees working internationally, who hold crypto assets as part of their private assets, and whose tax residency changes due to an employment contract […]

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New PE definitions of the Austrian Ministry of Finance

With the publication of the Austrian Transfer Pricing Guidelines 2021, the most recent developments on an OECD level related to the definition of a permanent establishment (PE) were partially implemented in Austrian taxation practice.   PE definition in Austrian and international contexts Austrian tax law defines the existence of a PE in several different ways: […]

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Covid Bonus 2021

On 16 December 2021, the Austrian National Council (lower house of parliament) approved not only tax-free Christmas vouchers of up to EUR 365 p.a., but also tax-free COVID-19 bonuses for 2021. (When the legislation will enter into force has not yet been announced).   Below we provide an overview of the most relevant questions:   What is […]

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New letter ruling on permanent establishments in the case of auxiliary activities within a company group

1 June 2021, the Austrian Ministry of Finance (MoF) published EAS (Express Answer Service) 3432. In this letter ruling, the MoF confirmed its previous view that there is only one set of circumstances in which activities, which by their nature constitute preparatory or auxiliary activities, do not lead to the creation of a permanent establishment […]

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New Austrian legislation on homeworking and its implications for payroll

On 24 February 2021, the Austrian National Council approved the 2nd COVID-19 Tax Measures Act, which provides for non-taxable reimbursement of costs by the employer and a flat rate deduction for business expenses for the employee if homeworking (so-called “home office”) has been agreed. After a year of working from home due to COVID-19, employees or works […]

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Is Home Office the new Trojan Horse?

When the COVID-19 pandemic swept across Europe, more than a few companies faced a challenge that they had put off, or rather overslept, for far too long in the course of the highly discussed  digital transformation: Am I able to let all of my employees work from home ? Assuming that you have provided your […]

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Current information on deferral of social security contributions

Employers who have been affected by business restrictions or closures due to the Austrian government directive, Austrian Federal Law Gazette (BGBl) II 2020/96, or a ban on access under the Austrian Epidemics Act (BGBl II 2020/74), have benefited since March 2020 from an automatic, interest-free deferral of payment of social security contributions for the contribution […]

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