In our blog post dated 15 May 2025, we already reported on the draft regulations for the tax-free employee bonus 2025 as part of the Austrian Budget Accompanying Act 2025 (BBG 2025). The draft for the BBG 2025 was subsequently approved during the parliamentary process by the Austrian National Council on 16 June 2025 and […]
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The Austrian Income Tax Act (EStG) contains numerous tax benefits for families, with eligibility potentially dependent on the level of income. The current reliefs (as of 2025) and how to apply are discussed in the following blog post. The primary requirement for claiming tax reliefs is the presence of a child for whom there […]
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In today’s globalised world, an increasing number of employees are working across borders, which often leads to uncertainties, especially concerning family benefits. Which state is primarily responsible for providing benefits, what are the eligibility requirements and what does the application process look like? The following blog post provides clarity. Cross-border competence The Austrian family […]
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Whether you work for an employer abroad, are seconded to a foreign company or work remotely from outside Austria, all these complex situations raise the question of which country should tax your employment income. Austria has entered into “Double Taxation Agreements” (DTA) with numerous countries for such cases. 1. Tax liability and tax residence […]
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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 […]
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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 […]
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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 […]
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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 […]
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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 […]
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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 […]
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