Short update on the tax-free employee bonus 2025

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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Tax changes for electric vehicles, effective as of 1 April 2025

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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Recent income tax developments in connection with the government programme 2025 to 2029

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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