SI contributions of a shareholder-director

Good News: Social security contributions are also business expenses of the shareholder-director within the scope of his basic lump sum if they are paid by the GmbH. In a recent ruling of the Administrative Court (VwGH), it had to decide whether social security contributions of a shareholder-director also count as business expenses within the framework […]

Input tax refund in the EU and third country

If Austrian entrepreneurs who are entitled to deduct input tax in Austria pay invoices for their business abroad, the entrepreneur must pay the gross amount, i.e. including foreign VAT. This often concerns hotel bills, petrol or restaurant bills in the context of business trips. However, the VAT paid can be refunded afterwards – under certain […]

The 2022 Employee Tax Assessment

At the beginning of the year, a lot of employees face a challenge when it comes to the Employee Tax Assessment. Many do not do it because they simply do not know what to transmit. Others have the opinion that they will not get something out of it and so it is not worth their […]

Charging company e-cars & bikes

In deviation from the first draft of the new ordinance on benefit in kind-values („Sachbezugswerte-Verordnung“), reimbursements by the employer for charging will not remain unlimited tax-free. Instead, the following rules apply to the charging of emission-free company vehicles: A benefit in kind value of 0 Euro is to be applied if the vehicle is charged at […]

The end of the “Cold Progression” is set

The “Cost of Living Relief Package II” has already been enacted by the parliament. Thereby, an automatic inflation adjustment of the substantial component elements in income taxation takes place starting in 2023.  The two lowest-income tax brackets were increased by 6.3 %, while the rest by 3.47 % (These are two-thirds of the Inflation rate […]

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