CURRENT VALUES

 

Composition of important values within the areas of mileage and commuting allowance, procedural law and penalties, income tax (individual and corporate), employee on-costs, miscellaneous, social security, VAT, child support and interest. All values in Euro, unless otherwise characterised.

(Last update 22.11.2016 - no liability essumed)
 

Mileage and commuting allowances:

  from 2013  
mileage allowance car
+ for any additional person
0,42
0,05
 
mileage allowance motorcycles 0,24  
Mileage allowance bike 0,38  
commuting allowance per year small / big:
- from 2 km on
- from 20 km on
- from 40 km on
- from 60 km on

- / 372
696 / 1.476
1.356 / 2.568
2.016 / 3.672
 
 

Procedural law and penalties:


  from 1.3.2014  
double-entry bookkeeping threshold 700.000  
de minimis limit for several tax surcharges and
exemption limit for moratorium interest concerning tax dep upt to (§ 212 BAO)*
50
750
 
limitation period:
- general
- evaded tax
- absolute limitation period
 
5 (+1) years
10 years
10 years
 
fines (minimum - maximum):
- negligent evasion  of tax
- intentional evasion of tax
- commercial evasion of tax
 
10% - 100%
20% - 200%
30% - 300%
 
* BAO: Bundesabgabenordnung - federal revenue code

Your specialist: Dr. Klaus Fiebich
 

Income tax details (individuals):


from 2016
from 2014
low-value fixed assets 400 400
lump sum basis according to § 17 EStG* 6% / 12%, max. 13.200 /
26.400
13.200 /
 26.400
lump sum for agriculture and forestry:
- threshold for full lump sum taxation: tax value of
- within that a forestry tax value of
- lump sum for profit on total tax value
- lump sum for profit on forestry tax value

130.000
11.000
42%
42%


100.000
11.000
39%
39%
lump sum allowance for employees 132
132
lump sum for per diem allowance (nutrition)
lump sum overnight allowance
26,40
15,00

26,40
15,00

maximum allowance of special private expenses**
lump sum of special private expenses
maximum allowance of church contribution***
allowance for children:
- one parent: per child
- both parents: per child
2.920
60
400
 
440
300
2.920
60
400
 
 220
 132
tax allowance for sole wage earner:
- with 1 / 2 / 3 children
- for every additional child
threshold of additional earnings for Partner – without child
limit of additional earnings for  Partner – with child
 
494/669/889
+220
2.200
6.000
 
494/669/889
+220
2.200
6.000
threshold tax free self standing income for employees 730
730
threshold non-obligation for tax-returns:
- general limit
- if wage taxes included
- if limited tax liability ("foreigners")
 
11.000
>12.000
2.000
 
11.000
>12.000
2.000
* ESTG: Einkommensteuergesetz - Income tax act
**New legal Position starting 2016: If your contract is concluded before 01.01.2016, you can still deduct these costs till the financial Statement 2020.
*** 2017 starts a new procedure: your paid church contribution is deducted auotmatically, if the church nolifies the tax authority of the payment.

Your specialist: Mag.iur. Natascha Branz
 
 

Income tax (individuals): tax scale

income
from - to

from 2016

income
from - to

from 2009

0 - 11.000

0%

0 - 11.000

0%

11.000 - 18.000

25%

11.000 - 25.000

36,5%

18.000 - 31.000

35%

 

 

31.000 - 60.000

42%

25.000 - 60.000

43,2%

60.000 - 90.000

48%

over 60.000

50%

90.000 - 1.000.000

50%

 

 

over 1.000.000
(until 2020)

55%

 

 



 

Income tax (corporate):


  from 2016 from 1.3.2014
tax rate 25% 25%
on distributions of profit (another) 27,5% 25%
effective percentage of tax on full distribution 45,63% 43,75%
original share capital of Ltd, minimum 35.000 35.000
minimum tax Ltd per year:
- 1st till 5th year
- 6th till 10th year
- from 11th year
 
500
1.000
1.750
 
500
1.000
1.750
nominal capital, PLC, minimum
70.000
70.000
minimum tax, PLC per year 3.500 3.500

Your specialist: Andrea Lamperter
 
 

Employee on-costs:


 

from 2013

 
community tax

3,0%

 
employer's contribution to FLAG*

4,5%

 
surcharge to FLAG (Styria)

0,39%

 
sum wage on-costs

7,89%

 
* FLAG: Familienlastenausgleichsgesetz - families subsidies funds

Your specialist: Andrea Lamperter

 

Miscellaneous:


from 2016 from 2015
benefits of accommodation 196,20
196,20
benefits car:
- electric car (Input tax deduction:
  full till € 40.000, partial till € 80.000)
- till 130 g/km (CO2 Emission)
 
 
- above 130 g/km (CO2 Emission)
no benefits
 
1,5%, max. 720
 
 2%, max. 960
 
1,5%, max. 600
1,5%, max. 600
 
1,5%, max. 600
§109a-obligation of filings of free-lancers (cumulative):
- annual threshold per person
- threshold for single service
 
900
450
 
900
450
contribution to Austrian Economic chamber: 1 (KU1)
- percentage
- exemption threshold: annual turnover of
  
0,3%
150.000
 
0,3%
150.000
community tax:
- monthly allowance
- tax exemption threshold (monthly) for that allowance
 
1.460
1.095
 
1.460
1.095
subsidies for families: threshold for additional earnings
maternity/parental subsidies: threshold for additional
earnings
students subsidies: threshold for additional earnings
more-child-families tax credit (§ 9a FLAG): threshold family income
10.000
min. 16.200

10.000
55.000
 
10.000
min. 16.200

10.000
55.000
 
 
Your specialist: Mag.iur. Natascha Branz
 
 

Social security:


Basis for contribution   from 2016 from 2015

threshold for minimal employment, daily /monthly (14x) - employee
threshold for minimal employment (1,5-times) per month - employee
annual threshold for minimal employment - employer

31,80/415,72
 
 623,58
 
 4.988,64
 
31,17/405,98
 
608,97
 
4.871,76
 
basis for minimum payments of contribution GSVG annual:
 
"New self-employed" with additional business (HI+PI)
"New self-employed" without additional business (HI+PI)

new Entry (with business license: health insurance 2 years on fixed basis)
Pension insurance the first three years
health insurance from 4th year (with business license)
pension insurance from the 4th year (with business license)

Pension insurance: progressive reduction to threshold for minimal employment 2018 bis 2022
4.988,64
 4.988,64
 
 4.988,64
 
8.682,24
4.988,64
 8.682,24
  
4.871,76
6.453,36

6.453,36
 
6.453,36
8.688,24
8.478,72
  
basis for minimum payments of contribution BSVG, annual
(at a tax value between 1.500 and 4.097 for pension insurance / health insurance)
- option of contributions according the income assessment for pension insurance and health insurance
 4.988,64 /
9.205,80
 
9.205,80 /
17.298,72
4.871,76 /
8.990,04
 
8.990,04 /
16.893,24
maximum basis for contribution, monthly (14x)
maximum basis for contribution, special payment, annual
maximum basis for contribuion, independet contractor, monthly
maximum basis for contribution, annual
4.860,00
 9.720,00
 5.670,00
 
68.040,00
4.650,00
9.300,00
5.425,00

65.100,00

thresholds for small business relief (§ 4 GSVG):
- turnover per year
- profit per year

  
30.000,00
4.988,64
  
30.000,00
4.871,76


Contribution from 2016 from 2015
minimum payments of contribution GSVG* (accident insurance +health insurance + pension insurance) annual for:
- other self-employment with also regular employment
- self-employment without regular employment
- GSVG with new business (1.-3.year)
- GSVG with business from 4th year on
 
1.490,16
1.490,16
2.173,44
2.173,44

1.455,36
1.893,12
1.893,12
2.472,90
maximum of payments of contribution 18.942,84 18.127,00
accident insurance self employment per month / annual 9,11 / 109,32
8,90 / 106,80
self-insurance for  minimum employment
(§ 19a ASVG**) per month (health +pension insurance)
58,68
 
57,30
 

*) GSVG- Gewerbliches SozialVersicherungsGesetz - Social Insurance for Businesses Act
**) ASVG- Allgemeines SozialVersicherungsGesetz - General Social Insurance Act



Rates of contribution from 2016 from 2015
GSVG (health + pension insurance, self-provision) 27,68% (7,65% + 18,50% + 1,53%) 27,68% (7,65% + 18,50% + 1,53%)
FSVG** (pension insurance) 20% 20%
farmers (BSVG***) (health +pension + accident insurance) 26,55% (7,65% + 17,00% + 1,90%) 26,55% (7,65% + 17,00% + 1,90%)
ASVG - freelancer (employee/employer)
ASVG - white collar (employee/employer)
 
ASVG – blue collar (employee/employer)
 
20,98% / 17,62%
21,48% / 18,12% *)
21,48% / 18,12%
*)
21,08% / 17,62%
21,63% / 18,07% *)
21,50% / 18,20%
*)
minimum employment ASVG:
accident insurance (employer)
- lump sum  of employer contribution
- lump sum  of employee contribution (total employments exceeding threshold) (white / blue collar)
1,30%
16,40% (ohne UV)
14,15% / 14,70%
 
1,30%
16,40% (ohne UV)
 13,65% / 14,20%
 
employee severance/retirement fund
1,53%
1,53%
health insurance for partner without child 3,40% 3,40%

*) Some contributions might be omitted for women over 56 and men over 58 or 60 years of age;
Please follow the link http://www.sozialversicherung.at or Sozialversicherungsbeiträge 2006 (PDF) for more information.
**) FSVG - Freiberuflich Selbständigen-Sozialversicherungsgesetz - Social Insurance for Professionals Act
***) BSVG - Bauern Sozialversicherungsgesetz - Farmers Social Insurance Act


Your specialist: Mag. Elke Roth
 
 

VAT (value added tax):



from 1.4.2014 from 2011
threshold for small businessman (net) 30.000
30.000
tax free shopping
minimum billig amount
 
75

75
small invoice amount gross (reliefs)
400
150
mandatory information VAT-number-client on invoice over 10.000 10.000
input tax lump sum according to § 14 UStG* 1,8% (max. 3.960) 1,8% (max. 3.960)
VAT-return:
- quarterly
- monthly

30.000
100.000

30.000
100.000
threshold for intra community purchase 11.000 11.000
threshold for distance selling 35.000 35.000
EC saleslist:
penalty for for late filing, max.
 
2.200
 
2.200
* UStG: Umsatzsteuergesetz - Value Added Tax Act

Your specialist: Dr. Klaus Fiebich


Child support: regular need rate and tax allowance:

  2018 (from 01.07.2017) 2017 (from 01.07.2016)
regular need rate, monthly age-dependend:*
- up to 3 years
- up to 6 years
- up to 10 years
- up to 15 years
- up to 19 years
- up to 25 years
 
204,00
262,00
337,00
385,00
454,00
569,00
 
200,00
257,00
331,00
378,00
446,00
558,00
    from 2009
tax allowance for child support, monthly:**
- first child
- second child
- each additional child

29,20
43,80
58,40

29,20
43,80
58,40
* The rates are adjusted every year per 1st July; for the tax allowance for child support the rates are valid for the whole (followig) Kalender year.
** The tax allowance for child support is connected with the obtaining of child benefit. The obtaining of child benefit ends at the latest on the 24th/ 25th child´s birthday.


 

Interest:

  from 01.01.2017 from 2016  
base interest rate OeNB* -0,62% -0,62%  
interest for payment suspension acc. § 212a (9) BAO (+2%) 1,38% 1,38%  
interest for claim acc. § 205 Abs 2 BAO (+2%) 1,38% 1,38%  
interest related to a sucessful Appeal acc. § 205a (4) BAO (+2%) 1,38% 1,38%  
moratorium interest acc. § 212 (2) BAO(+4,5%) 3,88% 3,88%  
default interest among businessmen acc. § 456 UGB (+9,2%)
 8,58%
8,58%
 
default interest due to employment acc. § 49a (5) ASGG (+9,2%) 8,58% 8,58%  
default interest related to social security contribution acc. § 59 ASVG (+4% over base interest from 31th october previous year)
 
3,38%
 
7,88%**
 
* OeNB: Österreichische Nationalbank - National Bank of Austria
** 2016 8% over base interest

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