COVID-19: Tax and social security consequences for expats

For individuals involved in cross-border activities – whether business travel, short-term or long-term assignments, or regular activities in multiple states – it is necessary to check whether the social security or tax situation will change if a greater proportion of activities are carried out from a home office.   Social security For cross-border working, the […]

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New wage tax obligation in 2020 for employers without a PE for wage tax purposes in Austria

From 01.01.2020, employers of individuals subject to unlimited taxation in Austria will be required to withhold Austrian wage tax. This change in the law results from the Austrian Tax Amendment Act 2020, which was published in the Federal Law Gazette on 22 October 2019. Previously, the obligation to withhold Austrian income tax via wage tax […]

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