Mandatory wage tax deduction for employers without a PE for wage tax purposes in Austria about to be revoked?

From 01. January 2020 on, employers of individuals subject to unlimited taxation in Austria are required to withhold Austrian wage tax. However, due to a legislative motion for the planned COVID-19 Tax Measures Act, which was submitted on 20 November 2020, this provision now seems likely to be – retroactively – revoked: Thus, foreign employers […]

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COVID-19: Tax and social security consequences for expats

For individuals involved in cross-border activities – whether business travel, short-term or long-term assignments, or regular activities in multiple states – it is necessary to check whether the social security or tax situation will change if a greater proportion of activities are carried out from a home office. This article, originally published on 18 March, […]

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