Tax & Financial Insights
Stay informed about Austrian tax regulations, business matters and financial developments with practical insights from TAX AUSTRIA.
HR & PAYROLL
HR & PAYROLL
Key Points of the BUAG Amendment 2026
A comprehensive amendment to the Construction Workers' Holiday and Severance Act (BUAG) was passed in Parliament.
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Additional meal expenses on a one‑day business trip
The Federal Finance Court (BFG) has ruled that per diems can also be claimed as income‑related expenses for a one‑day business trip.
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Benefits from a company comprehensive insurance for employees
Mileage allowance reimburses the costs of using a private car for work purposes. If the employer also covers private costs or risks, this can give rise to a taxable benefit for the employee.
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Increased taxation of non-cash benefits for e-company cars planned
From 1 January 2027 the tax advantage for company cars in the form of electric cars is to be restricted.
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Implementation of the Pay Transparency Directive
The aim of the EU Pay Transparency Directive is to make salary differences more visible and to make fair pay more verifiable. The concrete implementation in Austria, which should have been completed by 07 June 2026, is however not yet finished.
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Summer job, compulsory internship & Co
Many pupils and students gain work experience or earn a little extra during the summer holidays. Whether a summer job or a compulsory internship, there is a difference under employment and social security law.
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Working in Old Age
The federal government has drafted a package of measures that will come into force on 1 January 2027 and is intended to make continued employment after reaching the statutory retirement age more attractive.
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Premiums for Private Group Health Insurance
Contributions to the statutory health insurance are generally deductible as income‑related expenses. Recently the Federal Fiscal Court (BFG) dealt with the question of whether premiums for a private group health insurance taken out by a retired doctor are also tax‑deductible as income‑related expenses.
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Benefit-in-kind for multiple motor vehicles
If an employer provides an employee with several vehicles for private use at the same time, a separate benefit-in-kind must be applied for each individual car.
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