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 […]
New Look
Yes, you are right here! We have given our newsletter and our homepage a makeover. We are pleased to welcome you online with a new look. Hübner & Hübner website and newsletter have been restyled with a modern layout, are more mobile and include images and videos to provide you with content and information even […]
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 […]
New Tax Exemptions Starting 2023 from the “Benefits in Kind Directive”
The hot of the press 2023 draft Version of the “Benefits in Kind Remuneration Directive” designed for further tax exemptions for “Benefits in Kind” for Electric Cars and E-Bikes is already at play beginning in 2023. For the usage of company E-Car or E-Bike: The employer’s reimbursement cost for charging always remains tax-free, also when one charges it […]
Small Business Flat Rate – Optimize your Income Tax
Since 2020 a flat rate in income tax can be availed by a small business as long as the yearly net turnover is not more than € 35,000. Beginning in 2023, the turnover limit will be increased to € 40,000. This form of a flat rate is available for businesses with income from self-employed work […]
Employee tax assessment 2021
More than 1.7 billion euros in wage tax are refunded every year. Don’t do without it! Even though the benefits of the eco-social tax reform will not be properly applied until the assessment for the year 2022, it is worthwhile to make use of all possibilities to get money back from the tax office this […]
Income Tax and VAT Reforms: The Key Points of the Tax Amendment Act 2022
At the beginning of the month, the National Council enacted the Tax Amendment Act 2022. Here’s an overview of the Income Tax and VAT Reforms: Income derived by a business enterprise from the supply of electric energy to the power grid out of the Photovoltaic Installation is subject to income tax (with a nontaxable assessment amount of […]
Employee tax assessment 2021
More than 1.7 billion euros in wage tax are refunded every year. Don’t do without it! Even though the benefits of the eco-social tax reform will not be properly applied until the assessment for the year 2022, it is worthwhile to make use of all possibilities to get money back from the tax office this […]
The inflation premium („Teuerungsprämie“)
The so-called inflation premium “Teuerungsprämie” was passed on 30 June and has already been published. It is intended to enable employers in 2022 and 2023 to grant their employees an additional bonus on a preferential basis due to current price increases. If an inflation premium is paid out, a tax exemption applies in principle for […]
There can only be one Principal Residence
There can only be one Principal Residence. What sets apart Principal Residence from other Domiciles and why is it interesting for tax exemption purposes? If you have more than one residence and plan to sell one of them, it is advisable to check first which residence can fall under the principal residence exemption. In general, […]