Tag Archives: Income tax

Corona: Further COVID-19 legislative packages bring numerous new laws

At the last weekend, Parliament adopted further COVID-19 legislative packages. In addition to extensions and clarifications on the COVID-19 legislative packages adopted so far, numerous other new provisions have been introduced in response to the COVID-19-crisis. The following is an overview of the most important tax and legal innovations for companies, due to the large extent classified according to topics.

Continue reading Corona: Further COVID-19 legislative packages bring numerous new laws

Further simplifications for deferral of tax prepayments and social security contributions

In order to support Austrian companies in those difficult times, the Federal Ministry of Finance and the social insurance agencies published alleviations for the deferral and reduction of tax prepayments and contributions (of which we have already informed you, see BTN no. 1/2020). The Ministry of Finance and Social Security Institutions (ÖGK) now provide new options for payment deferrals in order to enable a quick and efficient proceeding. Continue reading Further simplifications for deferral of tax prepayments and social security contributions

Quick Facts 2016: Austrian income tax, social security, and treaties

Quickfacts_2016-1Income tax and social security – two topics, which affect every single employee and employer but also raise a number of questions. How is income tax calculated? Which expenses are tax deductible? Which voluntary or mandatory social security contributions have to be considered? And finally, which social security agreements and tax treaties are in place? Continue reading Quick Facts 2016: Austrian income tax, social security, and treaties

Quick Facts 2016: Einkommensteuer, Sozialversicherung und Doppelbesteuerungsabkommen

Quickfacts_2016-1Einkommensteuer und Sozialversicherung – zwei Themen, die alle Arbeitnehmer und Arbeitgeber betreffen, aber auch eine Reihe von Fragen aufwerfen. Wie berechnet sich die Einkommenssteuer? Welche Posten sind steuerlich abzugsfähig? Welche freiwilligen bzw verpflichtenden Beiträge zur Sozialversicherung gibt es? Und welche Sozialversicherungs- und Doppelbesteuerungsabkommen gelten zwischen den Staaten? Continue reading Quick Facts 2016: Einkommensteuer, Sozialversicherung und Doppelbesteuerungsabkommen

Quick Facts 2014

Quickfacts_2014-1Wie jedes Jahr stellt Deloitte aktualisierte „Quick Facts“ in Deutsch und Englisch zur Verfügung, um sowohl Arbeitnehmern, Arbeitgebern als auch sonstigen Interessierten einen guten Überblick zu den Themen Einkommensteuer und Sozialversicherung zu verschaffen. Continue reading Quick Facts 2014