Author: Carina Siess

Whether in restaurants, when taking a taxi or in hair salons: Tips or gratuities are part of the daily life and are an important income source for many employees. However, tips are not only a nice perk on the sidelines anymore. The tax and social security treatment of tips and gratuities should not be disregarded […]

Special payments such as holiday and Christmas bonus payments are additional financial grants to the regular remuneration payments that became indispensable. Special payments such as holiday and Christmas bonus, are also often referred to as 13th and 14th wages/salaries. Within this article the tax categorization of these special payments as well as exciting special cases […]

In our blog post dated 15 May 2025, we already reported on the draft regulations for the tax-free employee bonus 2025 as part of the Austrian Budget Accompanying Act 2025 (BBG 2025). The draft for the BBG 2025 was subsequently approved during the parliamentary process by the Austrian National Council on 16 June 2025 and […]

The Austrian Income Tax Act (EStG) contains numerous tax benefits for families, with eligibility potentially dependent on the level of income. The current reliefs (as of 2025) and how to apply are discussed in the following blog post.    The primary requirement for claiming tax reliefs is the presence of a child for whom there […]

In today’s globalised world, an increasing number of employees are working across borders, which often leads to uncertainties, especially concerning family benefits. Which state is primarily responsible for providing benefits, what are the eligibility requirements and what does the application process look like? The following blog post provides clarity.   Cross-border competence  The Austrian family […]

Before the start of your retirement Application To ensure that your transition into retirement goes smoothly, you should submit your retirement application to the pension insurance fund about two to three months before your planned retirement date and inform your employer accordingly. Severance payment according to the old scheme (“Abfertigung Alt”) and the new scheme […]

Whether you work for an employer abroad, are seconded to a foreign company or work remotely from outside Austria, all these complex situations raise the question of which country should tax your employment income. Austria has entered into “Double Taxation Agreements” (DTA) with numerous countries for such cases.   1. Tax liability and tax residence […]

On 1 April 2025, a significant change for owners of electric vehicles will come into effect in Austria. The Austrian Budget Stabilisation Measures Act 2025 (BSMG 2025) introduces an engine-related insurance tax, applicable to all motor vehicles registered in Austria with a maximum permissible weight of up to 3.5 tons. This provision applies not only […]

As of 1/1/2024 the new and tax-free “employee bonus” was implemented by the legislator. In contrast to the cost-of-living bonus, the new employee bonus must be fully paid on the basis of a wage-setting regulation. The regulations for the previous cost-of-living bonus have expired with 31/12/2023. The newly established employee bonus is tax-free up to […]