Tax declaration – when is a tax declaration mandatory for employees?
In case the income is subject to wage tax according to EStG 1988 §41 a tax declaration has to be filed in the following cases:
- The taxpayer has received other income exceeding 730 euros
- In the calendar year, at least for some time, two or more incomes subject to wage tax, which were taxed separately in the wage tax deduction, were received at the same time
- The following remuneration was paid in the calendar year:
- Remuneration from a statutory health or accident benefit
- Remuneration under the Army Fees Act
- Remuneration from a foreign statutory health or accident benefit
- In the case of payment of insolvency remuneration
- In the case of remuneration within the meaning of the Service Checks Act
- Payment of remuneration under the Construction Workers' Leave and Severance Pay Act
- Remuneration from a health or accident benefit of the pension and support institutions of the chambers of self-employed persons has been receive
- A tax allowance notice or an immigration allowance for the calendar year has been taken into account in payroll accounting
- The sole-earner deduction, the single-parent deduction, the increased pensioner deduction, the increased transport deduction or tax allowances according to § 62 Z 10 and Z 11 were taken into account, but the requirements were not met.
- A commuter allowance was taken into account, but the requirements were not met or an amount not due was taken into account
- The employee has submitted an incorrect declaration in accordance with tax exemptions or has not fulfilled his/her obligation to report changes in circumstances.
- He/she earns income from capital assets or corresponding business income that is not subject to capital gains tax deduction
- He/she earns income from the sale of private real estate for which no real estate income tax has been paid
- The employee is held directly liable for tax because the employer does not have a domestic permanent establishment and has not calculated and paid income tax by deduction from wages in accordance with the regulations or the conditions for subsequent taxation exist.
- A Family Bonus Plus was taken into account but the requirements were not met or if it is found that an amount not due was taken into account.
- More than 3,000 euros of profit sharing was taken into account tax-free in the calendar year
- A weekly, monthly or annual pass for a means of mass transport was provided or the costs of such a pass were paid but the conditions were not met or an amount not due was left untaxed.
Update on employee tax assessment without application (5 Euro de minimis limit and “ boiler replacement”)
As of the assessment of the calendar year 2022, for reasons of administrative economy, an employee assessment without application is not made if it would lead to a credit that only amounts to bagatelle amount.
Since section 242 (2) BAO provides that credits of less than five euros are not to be repaid ex officio, this amount is used as the lower limit for carrying out an employee assessment without application.
Furthermore, for the assessments of the calendar year 2022, those lump-sum special expenses for the thermal-energy renovation of buildings and "boiler replacement" for which data is transmitted pursuant to § 40g TDBG 2012 will also be taken into account within the scope of the application-free employee assessment.