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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After the expiration of the tax-free employee bonus on 31 December 2024, many employers wondered whether the legislature would introduce a new tax benefit for bonuses and allowances for 2025. The draft of the Austrian Budget Accompanying Act 2025 (BBG 2025) now proposes such a benefit. In 2025, employers will have the opportunity to […]
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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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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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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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As of 1/1/2024 the new and tax-free “employee bonus” was implemented by the legislator. In contrast to the cost-of-living bonus, the new employee bonus must be fully paid on the basis of a wage-setting regulation. The regulations for the previous cost-of-living bonus have expired with 31/12/2023. The newly established employee bonus is tax-free up to […]
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The amendment to the Austrian Ordinance on the Valuation of Certain Benefits in Kind regarding interest savings includes new provisions on salary advances and employer loans bearing no or low interest. Interest savings on salary advances and employer loans As of 1 January 2024 new methods for calculating interest savings on salary advances and […]
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The amendment to the Austrian Ordinance on the Valuation of Certain Benefits in Kind to deal with electric vehicles includes clarifications regarding the allocation of charging quantities and the calculation of benefits in kind for leased charging devices: Amended with retroactive effect as of 1 January 2023: Charging of zero-emission vehicles If a company-owned electric vehicle […]
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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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