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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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 […]
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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 […]
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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 […]
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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. […]
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Young, innovative and growing start-up companies often do not dispose of the necessary financial means to be able to offer monetary incentives to committed employees. The possibility of granting company shares to employees through employee share purchase plans is not particularly profitable given the current legal situation, since employees have to pay income tax when […]
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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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