On 1 April 2025, a significant change for owners of electric vehicles will come into effect in Austria. The Austrian Budget Stabilisation Measures Act 2025 (BSMG 2025) introduces an engine-related insurance tax, applicable to all motor vehicles registered in Austria with a maximum permissible weight of up to 3.5 tons. This provision applies not only […]
more
Benefits do not only promote your employees’ wellbeing but also the overall company climate. In our P&O Breakfast from 6 May 2025, we have screened allowances exempt from taxation and social security contributions and summarised what employers have to consider. Below a short overview: Telework Up to EUR 3 per telework day and maximum EUR 300 […]
more
In an increasingly globalised world, cross-border use of motor vehicles becomes increasingly important. You will learn in the following blog entry which rules apply for driving vehicles with a foreign registration plate and which penalties are imposed in case of violation. How long a vehicle with a foreign registration plate may be used in […]
more
On 27 February 2025, the new federal government presented the common government programme for 2025-2029 named “Do the right thing now. For Austria.” (Jetzt das Richtige tun. Für Österreich.). By means of comprehensive measures, the Austrian Income Tax Act, payroll accounting and the employee tax assessment are simplified. Income tax Extension of the maximum tax […]
more
As of 1 January 2024, employees of start-ups and young companies have been able to participate in the company success of their employer more easily and with tax benefits by issuing start-up employee shares. This requires, among other things, correct processing in the payroll account and the form L16. Tax and social security contribution benefits […]
more
In order to stay competitive in today’s globalised world, companies and their employees are increasingly required to perform their work across borders. In many cases also the management is faced with international fields of work and responsibilities along with flexible working hours and places. In this blog entry you will learn which tax issues are […]
more
Effective from 1 January 2023, bracket creep was abolished in Austria. However, until now one third of the inflation has not been taken into account yet. On 15 September 2023, the Council of Ministers adopted a circular resolution (MRV 69a/1) on this matter, outlining the basics of the new relief measures. The competent Federal Ministries […]
more
In future days spent working from home will not count adversely as non-return days An amendment of the current regulation on cross-border workers pursuant to Article 15 para. 6 double taxation agreement Germany (DTA) will bring easements regarding working from home activities as of 1 January 2024 and thereby do justice to changed forms of […]
more
As the end of the tax year 2023 is coming closer, the tedious task of preparing tax documents for the Austrian Tax Authorities is underway. In this context we would like to remind you of the decision Ra 2021/13/0067-5 of the Austrian Supreme Administrative Court (VwGH) from 7/9/2022, in which the VwGH has confirmed domestic […]
more
Teleworking has become an integral part of today’s working life. Employers are facing the task of determining in advance the consequences of teleworking at a foreign place of residence regarding social security law. As of 1 July 2023, EU Regulation No. 883/2004 and the recently ratified Multilateral Framework Agreement apply to cross-border teleworking. […]
more
