Tax i nformation Austria 2018 People and Organisation

Transcription

1 Tax i nformation Austria 08 People and Organisation Income tax, social security and immigration in brief January 08

2 Table of contents Registration and Immigration Income tax rate and deductible expenses Social security, employer expenses and family allowance 8 Double taxation treaties 0 International social security agreements What we can do for you and your PwC contacts 7

3 08 at a glance January February March April May June MON THU THU SUN TUE FRI TUE FRI FRI MON WED SAT WED SAT SAT TUE THU SUN THU SUN SUN WED FRI MON FRI MON MON THU SAT TUE SAT TUE TUE FRI SUN WED 7 SUN 7 WED 7 WED 7 SAT 7 MON 7 THU 8 MON 8 THU 8 THU 8 SUN 8 TUE 8 FRI 9 TUE 9 FRI 9 FRI 9 MON 9 WED 9 SAT 0 WED 0 SAT 0 SAT 0 TUE 0 THU 0 SUN THU SUN SUN WED FRI MON FRI MON MON THU SAT TUE SAT TUE TUE FRI SUN WED SUN WED WED SAT MON THU MON THU THU SUN TUE FRI TUE FRI FRI MON WED SAT 7 WED 7 SAT 7 SAT 7 TUE 7 THU 7 SUN 8 THU 8 SUN 8 SUN 8 WED 8 FRI 8 MON 9 FRI 9 MON 9 MON 9 THU 9 SAT 9 TUE 0 SAT 0 TUE 0 TUE 0 FRI 0 SUN 0 WED SUN WED WED SAT MON THU MON THU THU SUN TUE FRI TUE FRI FRI MON WED SAT WED SAT SAT TUE THU SUN THU SUN SUN WED FRI MON FRI MON MON THU SAT TUE 7 SAT 7 TUE 7 TUE 7 FRI 7 SUN 7 WED 8 SUN 8 WED 8 WED 8 SAT 8 MON 8 THU 9 MON 9 THU 9 SUN 9 TUE 9 FRI 0 TUE 0 FRI 0 MON 0 WED 0 SAT WED SAT THU Filing due date for income tax return 0 (filing by an Austrian tax adviser) Paper filing for income tax return 07 (if not filed by an Austrian tax adviser) Electronic filing for income tax return 07 (if not filed by an Austrian tax adviser)

4 08 at a glance July August September October November December SUN WED SAT MON THU SAT MON THU SUN TUE FRI SUN TUE FRI MON WED SAT MON WED SAT TUE THU SUN TUE THU SUN WED FRI MON WED FRI MON THU SAT TUE THU 7 SAT 7 TUE 7 FRI 7 SUN 7 WED 7 FRI 8 SUN 8 WED 8 SAT 8 MON 8 THU 8 SAT 9 MON 9 THU 9 SUN 9 TUE 9 FRI 9 SUN 0 TUE 0 FRI 0 MON 0 WED 0 SAT 0 MON WED SAT TUE THU SUN TUE THU SUN WED FRI MON WED FRI MON THU SAT TUE THU SAT TUE FRI SUN WED FRI SUN WED SAT MON THU SAT MON THU SUN TUE FRI SUN 7 TUE 7 FRI 7 MON 7 WED 7 SAT 7 MON 8 WED 8 SAT 8 TUE 8 THU 8 SUN 8 TUE 9 THU 9 SUN 9 WED 9 FRI 9 MON 9 WED 0 FRI 0 MON 0 THU 0 SAT 0 TUE 0 THU SAT TUE FRI SUN WED FRI SUN WED SAT MON THU SAT MON THU SUN TUE FRI SUN TUE FRI MON WED SAT MON WED SAT TUE THU SUN TUE THU SUN WED FRI MON WED 7 FRI 7 MON 7 THU 7 SAT 7 TUE 7 THU 8 SAT 8 TUE 8 FRI 8 SUN 8 WED 8 FRI 9 SUN 9 WED 9 SAT 9 MON 9 THU 9 SAT 0 MON 0 THU 0 SUN 0 TUE 0 FRI 0 SUN TUE FRI WED MON as of this date Assessment of interest for outstanding tax payments 07 (.8% p.a.) Filing due date for Arbeitnehmerveranlagung 0 (employment income only)

5 Registration and Immigration Residence registration Persons moving to Austria and establishing a residence in Austria must register at the registration office (municipal office) within three days of arrival. Upon leaving Austria, the person will have to de-register the residential address. The de-registration process needs to be completed within three days before or three days after moving. Registration certificate EU/EEA citizens and Swiss nationals need a registration certificate (Anmeldebescheinigung) if they stay in Austria for more than three months. An application for the certificate must be made within a four-month period starting from the applicant s arrival in Austria. Work and residence permit Third country nationals (Non-EU/EEA/ Swiss nationals) who want to pursue professional activities in Austria require a permit related to the labour market law and a permit related to the residency. Prior to the individual s arrival the employer/the employee has to apply for the required permits at the local immigration authority or the Austrian Consulate abroad. Depending on the type of contract (local Austrian employment contract [A] or assignment contract [B]), the envisaged work activities, the educational background, qualification and work experience of the employee and the duration of the stay in Austria, different immigration routes apply. A) In case of a local Austrian employment contract a combined work and residence permit, namely the so-called Red-White-Red Card or the Blue Card EU may be applied for. B) If employees are transferred from an undertaking established outside the territory of an EU Member State to an entity belonging to the undertaking ( Intra-Corporate Transfer [ ICT ]) which is established in Austria the combined work and residence permit for ICT can be applicable. Only upon issuance of the (combined) work and residence permit a thirdcountry national is legally permitted to pursue professional activities in Austria. To new EU citizens (from Croatia) special regulations apply. These citizens do not require a residence permit, but still need to obtain a work permit.

6 Income tax rate The tax assessment base equals the sum of income minus income-related expenses, special expenses, extraordinary burdens and tax free amounts. Income in EUR Tax rate Until,000 0% Above,000 up to 8,000 % Above 8,000 up to,000 % Above,000 up to 0,000 % Above 0,000 up to 90,000 8% Above 90,000 0%* On other remuneration, particulary one-time payments (eg. th and th salary) up to one sixth of the yearly recurring payments (Jahressechstel) the following rates apply: Other remuneration For the first EUR 0 0% For the next EUR,80 % Tax rate For the next EUR,000 7% For the next EUR,.7% Above EUR 8, 0%* * In the calender years 0 until 00 income above EUR Mio is taxed with a rate of %.

7 Deductible costs Employee contributions to a mandatory insurance (also abroad) Commuter allowance Union contributions and other contributions paid to professional associations and interest groups Working equipment (telephone, internet connection and computer costs: 0% deductible for professional use) Specialised literature Non-refunded travel expenses Training expenses Language courses Moving expenses Costs incurred through maintenance of two households Lump sum for incomerelated expenses in any case EUR p.a. Child care expenses up to EUR,00 p.a. per child below the age of ten payable to institutional bodies Tax consultancy fees Church tax Donations etc. Tax free and deductible amounts Transportation tax credit Sole earner/single-parent tax credit with one child With two children For each additional child Child-tax free amount per child If claimed by both parents, per child and per parent External professional education per child Amount EUR 00 p.a. EUR 9 p.a. EUR 9 p.a. EUR 0 p.a. EUR 0 p.a. EUR 00 p.a. EUR 0 p.m. 7

8 Social security and employer expenses Mandatory insurance contributions employees Type of insurance Social security cap Employer Employee Health EUR,0 p.m..78%.87% Accident EUR,0 p.m..0% 0.00% Pension EUR,0 p.m..% 0.% Unemployment EUR,0 p.m..00%.00% Other EUR,0 p.m. 0.8%.00% Recurring payments.8% 8.% Maximum p.m. EUR,0.9 EUR 99. Maximum p.a. EUR,.0 EUR,.7 Special payments 0.98% 7.% Maximum p.a. EUR 0,0 p.a. EUR,. EUR,7. Total Maximum p.a. EUR,7.9 EUR,9. Additional labour costs employer Employer contribution to family assistance fund (.9%) Surcharge to employer contribution to family assistance fund (0.% 0.%) Employee provision fund (.%) Municipal tax (%) Metro tax only for Vienna (EUR per employee and week) 8

9 Family allowance Age of child Family allowance per month and child* With child With children With children With children With children With children With 7 or more children Below EUR 7.0 EUR 79.0 EUR EUR EUR 0.0 EUR 08.0 EUR.0 9 EUR 80.0 EUR 87.0 EUR EUR 0.80 EUR.0 EUR.00 EUR EUR EUR EUR 7.0 EUR.0 EUR.90 EUR.0 EUR ** EUR.0 EUR 0.0 EUR 0.90 EUR 0.00 EUR.0 EUR 9.0 EUR 7.0 An additional amount of EUR.90 per month will be paid for children with severe disabilities in 08. *) Together with the family allowance, a child benefit of EUR 8.0 per month and child is paid out, which is already included in the figures above. For children between and, an additional amount of EUR 00 per year and child is paid in September. **) Under certain circumstances, it is possible to receive family allowance until the th birthday. 9

10 Double taxation treaties Country 8 day basis Permanent establishment construction / assembly Method to avoid double taxation tax residency in Austria / abroad Albania -month period 9 months in calendar year Exemption Credit Algeria Tax year (corresponds to calendar year) months Exemption Credit Armenia Tax year (corresponds to calendar year) 9 months Exemption Credit Australia Tax year ( July - 0 June) months Exemption Credit Azerbaijan -month period months Exemption Credit Bahrain -month period months Credit Credit Barbados -month period months Credit Credit Belarus -month period months Exemption Credit Belgium Calendar year months Exemption Exemption Belize Calendar year months Credit Exemption Bosnia & Herzegovina Tax year (corresponds to calendar year) months Exemption Credit Brazil Tax year (corresponds to calendar year) months Exemption Credit Bulgaria -month period months Exemption Exemption Canada Calendar year months Credit Credit Chile -month period months Exemption Credit China Calendar year months Exemption Credit Referring to employment income 0

11 Country 8 day basis Permanent establishment construction / assembly Method to avoid double taxation tax residency in Austria / abroad Croatia Calendar year months Exemption Credit Cuba Tax year (corresponds to calendar year) months Exemption Credit Cyprus Tax year (corresponds to calendar year) months Exemption Exemption Czech Republic -month period months Exemption Credit Denmark Tax year (corresponds to calendar year) months Exemption Credit Egypt Calendar year months Exemption Exemption Estonia -month period 9 months Exemption Credit Finland -month period months Credit Credit France -month period months Exemption Credit Georgia Tax year (corresponds to calendar year) months Exemption Credit Germany Calendar year months Exemption Exemption Great Britain Tax year ( April - April) months Credit Credit Greece -month period 9 months Exemption Credit Hong Kong -month period months Exemption Credit Hungary Tax year (corresponds to calendar year) months Exemption Exemption Iceland -month period months Exemption Credit India -month period months Exemption Credit Indonesia -month period months Exemption Credit Iran -month period months Exemption Credit Ireland Tax year (corresponds to calendar year) months Credit Credit Referring to employment income

12 Country 8 day basis Permanent establishment construction / assembly Method to avoid double taxation tax residency in Austria / abroad Israel Tax year (corresponds to calendar year) months Exemption Exemption Italy Tax year (corresponds to calendar year) months Credit Credit Japan Tax year (corresponds to calendar year) months Credit Credit Kazakhstan -month period months Exemption Credit Korea (South) Tax year (corresponds to calendar year) months Exemption Credit Kuwait Tax year (corresponds to calendar year) 9 months Exemption Credit Kyrgyzstan -month period months Exemption Credit Latvia -month period 9 months Exemption Credit Libya Not yet in force Liechtenstein Tax year (corresponds to calendar year) months Credit Exemption Lithuania -month period 9 months Exemption Credit Luxembourg Calendar year months Exemption Exemption Macedonia Tax year (corresponds to calendar year) months Exemption Credit Malaysia Calendar year months Exemption Credit Malta Calendar year months Exemption Exemption Mexico -month period months Exemption Credit Moldavia -month period months Exemption Credit Mongolia Calendar year months Exemption Credit Montenegro Tax year (corresponds to calendar year) months Exemption Credit Referring to employment income New DTT concluded, not yet in force Accord. new DTT: Credit New DTT expected to enter into force in 08 Accord. new DTT: Exemption

13 Country 8 day basis Permanent establishment construction / assembly Method to avoid double taxation tax residency in Austria / abroad Morocco -month period months Exemption Credit Nepal -month period months Exemption Credit Netherlands Calendar year months Exemption Credit New Zealand -month period months Exemption Credit Norway -month period months Exemption Credit Pakistan Tax year ( July - 0 June) months Exemption Credit Philippines Tax year (corresponds to calendar year) const. m., assem. m. Exemption Credit Poland Tax year (corresponds to calendar year) months Exemption Exemption Portugal Tax year (corresponds to calendar year) months Exemption Exemption Qatar -month period m. in m.-period Credit Credit Romania -month period months Exemption Credit Russia -month period months Exemption Credit San Marino Tax year (corresponds to calendar year) months Exemption Exemption Saudi Arabia Tax year (corresponds to calendar year) months Exemption Exemption Serbia -month period months Exemption Credit Singapore -month period months Exemption Credit Slovakia (DTT CSSR) Calendar year months Exemption Exemption Slovenia Calendar year months Exemption Credit Referring to employment income

14 Country 8 day basis Permanent establishment construction / assembly Method to avoid double taxation tax residency in Austria / abroad South Africa Calendar year months Exemption Credit Spain Tax year (corresponds to calendar year) months Exemption Credit Sweden Calendar year months Credit Credit Switzerland Tax year (corresponds to calendar year) months Credit Exemption Syria Not yet in force Taiwan -month period months Exemption Credit Tajikistan -month period months Exemption Credit Thailand Tax year (corresponds to calendar year) m. in m.-period Exemption Credit Tunisia Tax year (corresponds to calendar year) months Exemption Credit Turkey -month period months Exemption Credit Turkmenistan -month period months Credit Credit UAE Tax year (corresponds to calendar year) months Exemption Credit Ukraine -month period months Exemption Credit USA -month period months Credit Credit Uzbekistan -month period months Exemption Exemption Venezuela -month period 9 months Exemption Credit Vietnam Tax year (corresponds to calendar year) months Exemption Credit Referring to employment income Assembly under certain conditions months

15 International social security agreements Countries to which EU-regulation 88/00 applies Belgium Greece Bulgaria Hungary Croatia Ireland Cyprus Iceland Czech Republic Italy Denmark Latvia Estonia Liechtenstein Finland Lithuania France Luxembourg Germany Malta Great Britain Netherlands Norway Poland Portugal Romania Slovakia Slovenia Spain Sweden Switzerland

16 Social security agreements with countries to which EU-regulation 88/00 does not apply Country Citizenship Health insurance Albania Pension insurance Accident insurance Unemployment insurance Family assistance Duration of assignment in months Australia Unlimited 0 Bosnia-H. Unlimited Canada Unlimited 0 Chile Unlimited 0 India Unlimited 0 Israel Unlimited 0 Korea Unlimited 0 Kosovo Unlimited Macedonia Unlimited Moldavia Unlimited Montenegro Unlimited Philippines Unlimited 0 Quebec Unlimited 0 Serbia Unlimited Tunisia Limited Turkey Unlimited Uruguay Unlimited USA Unlimited 0 Citizenship: As a rule, the treaty is applicable to all insured persons from both contracting states irrespective of their citizenship if their legal residence is within the contracting state (exception: Tunisia). Generally only material regulations concerning the calculation of insurance times Agreement is signed but not in force yet Agreement with Yugoslavia; partially suspended

17 What we can do for you Global Mobility Leadership Consulting People Strategy Organisational Culture Payroll Global Mobility Workforce Capability Employment Tax and Benefits Reward Organisation Design People in Deals HR Technology People Analytics and Insights Retirement and Pensions HR Function Global Mobility Employment Law Change Management and Communications Payroll Human Ressource Management Employment Tax and Benefits Employment Law and Immigration 7

18 Your PwC contacts Do you have any questions? We will be happy to assist you: Claudia Grabner Partner, P&O claudia.grabner@at.pwc.com PwC Vienna People and Organisation Guglgasse 7 9, th floor 00 Vienna Austria Global Mobility Consulting Payroll Olivia Stiedl P&O Global Mobility olivia.stiedl@at.pwc.com Bianca Flaschner P&O Human Resource Management bianca.flaschner@at.pwc.com Waltraud Niederleithner P&O Employment Tax and Benefits waltraud.niederleithner@at.pwc.com Laleh Behrus-Kiennast P&O Employment Law and Immigration laleh.behrus-kiennast@at.pwc.com Cindy Plank P&O Payroll cindy.plank@at.pwc.com The above information is intended to provide general guidance only. It should not be used as a substitute for professional advice or as the basis for decisions or actions without prior consultation with your advisors. While every care has been taken in the preparation of the publication, no liability is accepted for any statement, opinion, error or omission. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see for further details.