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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On 20 January 2022, further points of the ‘Eco-social tax reform 2022’, which has been the subject of much debate, were agreed by the Austrian Parliament. The reform contains relief measures in the area of taxes and social security, as well as measures that promote greening in Austria and thus make a significant contribution to achieving […]
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1 June 2021, the Austrian Ministry of Finance (MoF) published EAS (Express Answer Service) 3432. In this letter ruling, the MoF confirmed its previous view that there is only one set of circumstances in which activities, which by their nature constitute preparatory or auxiliary activities, do not lead to the creation of a permanent establishment […]
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