{"id":16143,"date":"2019-07-03T23:04:20","date_gmt":"2019-07-03T21:04:20","guid":{"rendered":"https:\/\/huebner.virtuosen.at\/?p=16143"},"modified":"2023-04-20T23:04:49","modified_gmt":"2023-04-20T21:04:49","slug":"family-bonus-plus","status":"publish","type":"post","link":"https:\/\/huebner.virtuosen.at\/en\/family-bonus-plus\/","title":{"rendered":"Family Bonus Plus"},"content":{"rendered":"<p><strong>Starting 2019, the Family Bonus Plus replaces the tax deductibility of childcare costs and the child allowance (\u201eKinderfreibetrag\u201c). Find more details about the modalities for the application and the duties of the employer.<\/strong><\/p>\n<p>The Family Bonus Plus is a tax deduction with a maximum amount of EUR 1.500,00 per child and per year up to the age of 18. After the 18th birthday, the maximum amount of the bonus is EUR 500, provided that the family allowance (\u201eFamilienbeihilfe\u201c) is received for this child. The Family Bonus Plus can either be considered by the employer in the monthly payroll accounting or claimed in the annual employee tax assessment.<\/p>\n<p>In the case that the bonus should be\u00a0<strong>considered in the monthly payroll accounting<\/strong>, the\u00a0<strong>form E30<\/strong>\u00a0has to be completed and submitted to the employer. You can find the form in English here:<\/p>\n<p><a href=\"https:\/\/formulare.bmf.gv.at\/service\/formulare\/inter-Steuern\/pdfd\/9999\/E30-UK.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/formulare.bmf.gv.at\/service\/formulare\/inter-Steuern\/pdfd\/9999\/E30-UK.pdf<\/a><\/p>\n<p>The form must contain information about the child (name, insurance number, date of birth, residence country) and about a possible split between the spouses\/partners. Furthermore, the employer needs the family allowance confirmation.<\/p>\n<p>If the employee opts for the consideration of the Family Bonus Plus in retrospect, this can be done via the\u00a0<strong>annual employee tax assessment<\/strong>, by enclosing\u00a0<strong>form L1k<\/strong>. In this case, the payment will be made in 2020.<\/p>\n<p>The Family Bonus Plus is due for children in Austria. For children in the EU\/EEA region or Switzerland, the bonus is indexed (increased or decreased) and thus adjusted to the price level of the country of residence. Please note that there is no bonus for children in third countries (i.e. outside the EU\/EEA or Switzerland).<\/p>\n<p>In a few circumstances, a\u00a0<strong>change notification (form E31)<\/strong>\u00a0is required, e.g.:<\/p>\n<ul>\n<li>change of the beneficiary of the family allowance<\/li>\n<li>lapse of the family allowance<\/li>\n<li>transfer of the child\u2019s residence to another country<\/li>\n<li>termination of a marriage or partnership<\/li>\n<li>lapse of the support money deduction entitlement (\u201eUnterhaltsabsetzbetrag\u201c)<\/li>\n<\/ul>\n<p><strong>Duties of the employer<\/strong><\/p>\n<ul>\n<li>All documents relating to the bonus must be kept in the personnel files of each employee.<\/li>\n<li>For each child, the following information has to be kept in the personnel files: name, insurance number, date of birth, address, amount of months and amount of the Family Bonus Plus.<\/li>\n<li>The application and the proofs have to be checked by the employer regarding obvious incorrectnesses.<\/li>\n<li>The Family Bonus Plus has to be showed separately in the monthly payroll.<\/li>\n<li>When a child reaches the age of 18, continuation is only possible if the form E30 and an allowance confirmation are re-submitted to the employer.<\/li>\n<\/ul>\n<div class=\"shariff shariff-align-flex-start shariff-widget-align-flex-start\"><div class=\"ShariffHeadline\">Share:<\/div><ul class=\"shariff-buttons theme-default orientation-horizontal buttonsize-medium\"><li class=\"shariff-button twitter shariff-nocustomcolor\" style=\"background-color:#595959\"><a href=\"https:\/\/twitter.com\/share?url=https%3A%2F%2Fhuebner.virtuosen.at%2Fen%2Ffamily-bonus-plus%2F&text=Family%20Bonus%20Plus\" title=\"Bei X teilen\" aria-label=\"Bei X teilen\" role=\"button\" rel=\"noopener nofollow\" class=\"shariff-link\" style=\"; background-color:#000; color:#fff\" target=\"_blank\"><span class=\"shariff-icon\" style=\"\"><svg width=\"32px\" height=\"20px\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\"><path fill=\"#000\" d=\"M14.258 10.152L23.176 0h-2.113l-7.747 8.813L7.133 0H0l9.352 13.328L0 23.973h2.113l8.176-9.309 6.531 9.309h7.133zm-2.895 3.293l-.949-1.328L2.875 1.56h3.246l6.086 8.523.945 1.328 7.91 11.078h-3.246zm0 0\"\/><\/svg><\/span><span class=\"shariff-text\">teilen<\/span>&nbsp;<\/a><\/li><li class=\"shariff-button facebook shariff-nocustomcolor\" style=\"background-color:#4273c8\"><a href=\"https:\/\/www.facebook.com\/sharer\/sharer.php?u=https%3A%2F%2Fhuebner.virtuosen.at%2Fen%2Ffamily-bonus-plus%2F\" title=\"Bei Facebook teilen\" aria-label=\"Bei Facebook teilen\" role=\"button\" rel=\"nofollow\" class=\"shariff-link\" style=\"; background-color:#3b5998; color:#fff\" target=\"_blank\"><span class=\"shariff-icon\" style=\"\"><svg width=\"32px\" height=\"20px\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 18 32\"><path fill=\"#3b5998\" d=\"M17.1 0.2v4.7h-2.8q-1.5 0-2.1 0.6t-0.5 1.9v3.4h5.2l-0.7 5.3h-4.5v13.6h-5.5v-13.6h-4.5v-5.3h4.5v-3.9q0-3.3 1.9-5.2t5-1.8q2.6 0 4.1 0.2z\"\/><\/svg><\/span><span class=\"shariff-text\">teilen<\/span>&nbsp;<\/a><\/li><li class=\"shariff-button linkedin shariff-nocustomcolor\" style=\"background-color:#1488bf\"><a href=\"https:\/\/www.linkedin.com\/sharing\/share-offsite\/?url=https%3A%2F%2Fhuebner.virtuosen.at%2Fen%2Ffamily-bonus-plus%2F\" title=\"Bei LinkedIn teilen\" aria-label=\"Bei LinkedIn teilen\" role=\"button\" rel=\"noopener nofollow\" class=\"shariff-link\" style=\"; background-color:#0077b5; color:#fff\" target=\"_blank\"><span class=\"shariff-icon\" style=\"\"><svg width=\"32px\" height=\"20px\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 27 32\"><path fill=\"#0077b5\" d=\"M6.2 11.2v17.7h-5.9v-17.7h5.9zM6.6 5.7q0 1.3-0.9 2.2t-2.4 0.9h0q-1.5 0-2.4-0.9t-0.9-2.2 0.9-2.2 2.4-0.9 2.4 0.9 0.9 2.2zM27.4 18.7v10.1h-5.9v-9.5q0-1.9-0.7-2.9t-2.3-1.1q-1.1 0-1.9 0.6t-1.2 1.5q-0.2 0.5-0.2 1.4v9.9h-5.9q0-7.1 0-11.6t0-5.3l0-0.9h5.9v2.6h0q0.4-0.6 0.7-1t1-0.9 1.6-0.8 2-0.3q3 0 4.9 2t1.9 6z\"\/><\/svg><\/span><span class=\"shariff-text\">teilen<\/span>&nbsp;<\/a><\/li><\/ul><\/div>","protected":false},"excerpt":{"rendered":"<p>Starting 2019, the Family Bonus Plus replaces the tax deductibility of childcare costs and the child allowance (\u201eKinderfreibetrag\u201c). Find more details about the modalities for the application and the duties of the employer. The Family Bonus Plus is a tax deduction with a maximum amount of EUR 1.500,00 per child and per year up to [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16143","post","type-post","status-publish","format-standard","hentry","category-unkategorisiert"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Family Bonus Plus - H\u00fcbner &amp; H\u00fcbner<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Family Bonus Plus - H\u00fcbner &amp; H\u00fcbner\" \/>\n<meta property=\"og:description\" content=\"Starting 2019, the Family Bonus Plus replaces the tax deductibility of childcare costs and the child allowance (\u201eKinderfreibetrag\u201c). Find more details about the modalities for the application and the duties of the employer. The Family Bonus Plus is a tax deduction with a maximum amount of EUR 1.500,00 per child and per year up to [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/huebner.virtuosen.at\/en\/family-bonus-plus\/\" \/>\n<meta property=\"og:site_name\" content=\"H\u00fcbner &amp; H\u00fcbner\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/HuebnerSteuerberater\" \/>\n<meta property=\"article:published_time\" content=\"2019-07-03T21:04:20+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-04-20T21:04:49+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/huebner.virtuosen.at\/wp-content\/uploads\/2023\/02\/Huebner-Social-Logo.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"675\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"hhadmin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@huebner_stb\" \/>\n<meta name=\"twitter:site\" content=\"@huebner_stb\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"hhadmin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/huebner.virtuosen.at\/en\/family-bonus-plus\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/huebner.virtuosen.at\/en\/family-bonus-plus\/\"},\"author\":{\"name\":\"hhadmin\",\"@id\":\"https:\/\/huebner.virtuosen.at\/en\/#\/schema\/person\/88f50e9ef63694d02128ea653cd4e99b\"},\"headline\":\"Family Bonus Plus\",\"datePublished\":\"2019-07-03T21:04:20+00:00\",\"dateModified\":\"2023-04-20T21:04:49+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/huebner.virtuosen.at\/en\/family-bonus-plus\/\"},\"wordCount\":433,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/huebner.virtuosen.at\/en\/#organization\"},\"articleSection\":[\"Unkategorisiert\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/huebner.virtuosen.at\/en\/family-bonus-plus\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/huebner.virtuosen.at\/en\/family-bonus-plus\/\",\"url\":\"https:\/\/huebner.virtuosen.at\/en\/family-bonus-plus\/\",\"name\":\"Family Bonus Plus - H\u00fcbner &amp; 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