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Post-Brexit: Social security implications for cross-border employee assignments after the end of the transition period and recommended actions for employers

Situation to date The United Kingdom left the European Union on 31 January 2020. A Withdrawal Agreement was agreed between the UK and the EU, which entered into force on 1 February 2020, and established the terms of the UK’s orderly departure from the EU. The Withdrawal Agreement provides for a transition period, during which the EU […]

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Mandatory wage tax deduction for employers without a PE for wage tax purposes in Austria about to be revoked?

From 01.01.2020 on, employers of individuals subject to unlimited taxation in Austria are required to withhold Austrian wage tax. However, due to a legislative motion for the planned COVID-19 Tax Measures Act, which was submitted on 20 November 2020, this provision now seems likely to be – retroactively – revoked: Thus, foreign employers without a PE […]

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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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Austrian Federal Financial Court (BFG) ruling on exemption with progression in state of source

A recent decision of the Austrian Federal Financial Court (BFG) considered the question as to whether foreign income must be taken into account in Austria under an “exemption with progression” clause even if Austria is not the state of residence under treaty law. The BFG takes the view that in cases of unlimited tax liability […]

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BMF information on the application and interpretation of Double Tax Treaties

The COVID-19 pandemic has implications for the taxation of income of cross-border workers, as the allocation of taxation rights under tax treaties depends, among other things, on where the the activities are carried out. The duration of activities and the length of stay in a country are decisive factors for taxation and the creation of […]

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Back to business as usual?

These unprecedented times have brought insecurity and new risks. A variety of new measures have changed the way we live our lives. Most of us have never experienced anything like social distancing, a concept and approach which has significant implications for many working activities. Politicians and business leaders must take decisions which they have not […]

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COVID-19: Austria-Germany consultation agreement on cross-border working of 15 April 2020

On 16 April 2020, the Austrian Ministry of Finance (BMF) published a consultation agreement concluded between Austria and Germany (Decree of 15 April 2020, 2020-0.239.636, BMF-AV Nr. 55/2020). The goal of the agreement is to limit the individual impacts during the COVID-19 restrictions as far as possible for all employees who work cross-border between Austria […]

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Global Study: The top priorities of Global Mobility managers and the future of assignments

The rapid development of the COVID-19 outbreak, the massive interventions in business life and the new way of working together also influence the work of global mobility teams and seconded employees worldwide. To find answers to current questions and to better understand how companies are responding to these changes in relation to their globally mobile […]

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COVID-19 as an accelerator of digital collaboration

Suddenly, the exception has become the rule. This applies to many areas during this coronavirus pandemic – and to the world of work in particular. In the past (before the present crisis), many companies had already addressed the topics of working from home, remote working, or virtual teams. But these issues have been moved up […]

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Wage tax and social security relief measures in the 3rd Austrian COVID-19 Act

1. Tax-free allowance for bonuses and special payments employees receive in connection with the COVID-19 crisis (Section 124 subpara 350 Austrian Income Tax Act (EStG), Section 49 para 3 subpara 30 Austrian General Social Insurance Act (ASVG)) An allowance of up to EUR 3,000, free from both income tax and social security contributions, will be granted in the calendar year 2020 […]

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