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Companies sometimes face difficult decisions. Economic challenges, site adjustments or restructuring may make it necessary to terminate employment relationships. Even a small number of employer-initiated terminations may trigger a notification obligation to the Arbeitsmarktservice (AMS).

Successfully employing people with disabilities: an overview of subsidies, the compensatory levy, wage subsidies, tax benefits and dismissal protection in Austria.

With the employee bonus scheme (“Mitarbeiterprämie”), employers may grant their employees a tax-privileged additional payment, provided that certain requirements are met. This article explains the applicable rules and the key points to consider.

As part of the double budget for the coming years, the Austrian Parliament also passed the corresponding tax reform - “Budgetbegleitgesetz” 2027/2028 in July 2026. In this article, we examine the specific implications for employers and employees.

Where am I considered as tax resident? The question of tax residency is the decisive factor of taxation. It determines both national and international taxing rights and thus defines in which country an individual must pay tax on their worldwide income.

Frequently asked questions & answers about international staff assignments

IFRS Alerts covering the latest changes published by the International Accounting Standards Board (IASB).

Entities should begin preparing for IFRS 18 ‘Presentation and Disclosure in Financial Statements’ sooner rather than later. Changes from IAS 1 ‘Presentation of Financial Statements’ could have a significant impact on the financial statements.

The preparation of financial statements in accordance with International Financial Reporting Standards (IFRS) is challenging. Each year, new Standards and amendments are published by the International Accounting Standards Board (IASB). These changes have the potential to significantly impact the presentation of a complete set of financial statements, and 2024 is no different.

Since 2010, the Global Advisory Experts Annual Awards have been celebrating outstanding achievements, innovations and successes in global consulting areas, with the aim of honoring the best industry experts.

The pandemic has turned teleworking from a necessity into a permanent part of the labor market, valued by both employees and employers.The white paper deals with the regulations during the pandemic and also the current regulations after the pandemic for teleworking. It allows you to discover similarities and differences in the national regulations.

This year, Finance Monthly is honouring special achievements and commitment by companies and individuals in the areas of tax and advisory with its international Taxation Award for the 15th time.

Many companies underestimate the importance of the Wage and Social Dumping Prevention Act (LSD-BG) in Austria and the associated penalties. Even though it is not a new regulation, there are still considerable misunderstandings about the importance of appointing a responsible officer.

One of the ways in which international double taxation is avoided is by exempting certain (foreign) income from taxation in Austria. As a rule, the exemption method provides for the exempt income to be taken into account when calculating the tax rate to be applied to the remaining income. There was uncertainty as to whether Austria may also introduce a progression proviso as a source state. The ruling of the Administrative Court brings clarity.

The Interim Financial Statements illustrate a six month accounting period beginning on 1 January 2024.

The international Finance Monthly Awards are being presented for the 14th time. The awards honor well-managed financial firms that demonstrate strong returns, innovation, sustainability, and inspiration.