Is Home Office the new Trojan Horse?

When the COVID-19 pandemic swept across Europe, more than a few companies faced a challenge that they had put off, or rather overslept, for far too long in the course of the highly discussed  digital transformation: Am I able to let all of my employees work from home ? Assuming that you have provided your […]

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BMF information on the application and interpretation of Double Tax Treaties

The COVID-19 pandemic has implications for the taxation of income of cross-border workers, as the allocation of taxation rights under tax treaties depends, among other things, on where the the activities are carried out. The duration of activities and the length of stay in a country are decisive factors for taxation and the creation of […]

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COVID-19 as an accelerator of digital collaboration

Suddenly, the exception has become the rule. This applies to many areas during this coronavirus pandemic – and to the world of work in particular. In the past (before the present crisis), many companies had already addressed the topics of working from home, remote working, or virtual teams. But these issues have been moved up […]

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Wage tax and social security relief measures in the 3rd Austrian COVID-19 Act

1. Tax-free allowance for bonuses and special payments employees receive in connection with the COVID-19 crisis (Section 124 subpara 350 Austrian Income Tax Act (EStG), Section 49 para 3 subpara 30 Austrian General Social Insurance Act (ASVG)) An allowance of up to EUR 3,000, free from both income tax and social security contributions, will be granted in the calendar year 2020 […]

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