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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.

With our Tax Compliance Calendar 2024, you can see the monthly submission deadlines for VAT returns, EC sales and TAX returns at a glance. Simply download the PDF & keep an overview throughout the year.

The draft of an amendment protocol to the double taxation agreement between Germany and Austria is currently under review (in particular regarding Art 15 para 6 DTA). The amendments are expected to be in force as of 2024.

Covid special regulations for cross-border telework in the EU area have ensured that the social security affiliation of a country does not change in the case of cross-border telework. These regulations are valid until 30 June 2023.

Income that is subject to income tax is generally assessed retrospectively. This article explains when a mandatory assessment must be carried out. You can also read an update on the employee assessment without application.

In this article we inform you about the current measures and developments concerning the deductions/limits of additional earnings as of 01.01.2023, the new regulations regarding the commuter allowance and reduced public transport ticket as of 01.01.2023, and new additional triggers of mandatory personal income tax returns.

As part of the 2nd statutory inflation relief package, a change has been effected to reduce the employer's contribution to the Employer Family Burden Equalisation Fund (Dienstgeberbeitrag zum Familienlastenausgleichsfonds = DB) from 3.9 % to 3.7 % in the calendar years 2023 and 2024.

All employees who work abroad must carry an A1 certificate with them due to the EU regulation (VO 883/2004 as well as VO 987/2009). This regulation applies not only to the posting of employees, but also to short business trips abroad. Therefore, an A1 certificate is required for every cross-border activity, no matter how short, and from the very first day.

We wish you a Merry Christmas and a Happy New Year!

On the occasion of the current ECJ case law, the new LSD-BG was amended accordingly.

After the short-time-work phase IV will expire within the end of June, the government together with the social partners recently announced the first bullet points on the new short-time-work phase V.

Due to the COVID-19-related measures and restrictions, employers still have the possibility to claim short-time work. For the application in phase IV (starting on 1 April 2021 and limited until 30 June 2021), the new version of the social partner agreement (9.0) must be concluded. In the following text you will find an overview of the most important contents or changes of this agreement.

The imposed entry bans to contain the Corona pandemic have turned the work organization of many businesses upside down from one day to the next. Since the outbreak of the pandemic, work could no longer be performed on site in many industries. Some companies therefore (forced) to switch to home offices.

The social partners have agreed on a further extension of short-time work. As of 1 April 2021, short-time work phase IV can be applied for currently for another 3 months until 30 June 2021. A gradual phase-out of Corona short-time work is planned from July 2021.

We would like to thank all our business partners and employees for their trust and successful cooperation in this extraordinary year 2020. We wish you and your family a Merry Christmas, relaxing holidays and a Happy New Year!

We are pleased to inform you that Grant Thornton Austria is moving to our new office location at Vienna Hauptbahnhof. Despite the majority of our people working remotely due to the current restrictions and regulations, we look forward to serving you from our new location going forward.