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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.

Electric vehicles are becoming increasingly popular. In connection with the acquisition of a charging device and with regard to the charging of the vehicle, there are tax and contribution law aspects to consider from a company perspective.

If the employee has the option of using a company-owned electric vehicle (with a CO2 emission value of zero grams per kilometer) for private travel, a non-monetary remuneration value of zero is to be applied. An electric vehicle is a means of transport that is powered purely by electric energy.

The new lockdown brings with it changes to short-time work. The aim is to help companies reduce personnel costs and maintain jobs. For this purpose, there are some new features and reliefs, provided they are confirmed by law.

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

Now that Short-Time Work Phase IV has expired at the end of June 2021 and many companies are still economically impacted due to the Corona pandemic, the government and the social partners recently announced the first details of short-time work Phase V. Below you will find the main framework conditions of the new Corona short-time work Phase V.

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.

The Austrian Federal Ministry of Finance has updated the income tax guidelines regarding the taxation of foreign employers without a permanent establishment, which changes last year’s amendment and aligns it to the legal situation before January 2020. A permanent establishment for payroll purposes is defined as any fixed local facility or establishment maintained by the employer in the country for a period of more than one month, if it serves to carry out the activity performed by the employee.

The retail sector is the largest industry in Austria - more than 400,000 employees and around 15,000 apprentices are employed in this sector, for which the corresponding collective trade agreement. The "OLD" salary system, which has been in place for 45 years, must now be replaced by the "NEW" salary system by every company by December 31, 2021 at the latest. In the following article we would like to summarize the most important key points of the changeover.

In order to provide further support to those entrepreneurs and business owners who are particularly affected by the renewed lockdown in November, the government has announced adjustments to phase III of the short-time work program.