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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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The increase of the commuter allowance and the “commuter euro” was limited to the period from May 2022 to June 2023. The Austrian Government is currently not planning an extension and therefore, increased commuter subsidies can be used for the last time for June 2023. Thus, as of July 2023, the old values pursuant to […]
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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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Reduction of the employer’s contribution to the Austrian Family Burden Equalization Fund adopted as a further measure to cushion the price increase. Date of application The employer’s contribution will be reduced from previously 3.9% to 3.7% starting from the calendar year 2025. It is possible to reduce the employer’s contribution already in the years 2023 […]
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As part of the inflation relief packages, a contribution-exempt and tax-exempt inflation bonus has been introduced for employees subject to wage tax obligations. The inflation bonus does not incur wage tax, social security contributions, severance fund contributions, or non-wage labour costs (employer contribution to the family allowance fund (DB), surcharge to the employer contribution (DZ), […]
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We live, we work – and in the recent past we’ve started living and working in ‘new’ ways, using novel terms like hybrid work, mobile work, working from home, or even telework. In the terminological jungle of ‘Work 4.0’, words like these are often treated as synonyms. But what do they really mean? Hybrid work […]
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