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Sozialversicherungswerte für 2027

Payroll accounting

Social security and wage garnishment thresholds for 2027

Also this year, the early consideration of the anticipated social security values supports your underta…

Gesellschafterverrechnungskonto & KESt 2027 - Kolleg:innen bei Moore Salzburg in der Cafeteria

News

Shareholder clearing account from 2027 onwards

In future, a claim by the company against a natural person recorded on the shareholder clearing account can...

Moore Newsroom: Mitarbeiter:innenprämie

Payroll accounting

Tax-free employee bonus 2026

The tax-free employee bonus 2026 is possible, but is tied to strict legal requirements. Whether the tax relief…

EuGH Urteil: Immobilien & Grunderwerbsteuer

Real estate

ECJ ruling on land transfer tax

Is Austrian real estate transfer tax compliant with EU law in the case of certain intragroup corporate restructuring involving real estate?

Thrive Index - Werft mit beleuchteten Containerschiffen am Abend

News

Moore Global Thrive Index

The Moore Global Thrive Index is a unique research project that examines the actual experiences of leaders…

Entgelttransparenz | Moore Salzburg

Payroll accounting

Pay transparency

The EU Pay Transparency Directive is intended to ensure more transparent and fairer pay. The Austrian U...

Parlament Budgetausschuss | Moore Salzburg

Payroll accounting

Budget Accompanying Act & Payroll Accounting

Following the Finance Minister's budget speech, the government bill for the 2027/28 Budget Accompanying Act was publ…

2606 Umsatzsteuer Senkung bei Grundnahrungsmittel

News

4.9 % VAT

From 1 July 2026, VAT on certain staple foods will be reduced from 10 % to 4.9 %. This measure…

Beschäftigung von ausländischen Dienstnehmer:innen - alles Wichtige zu Aufenthaltsbewilligung und Arbeitserlaubnis

Payroll accounting

Work permits for foreign employees

A residence permit and a work permit are not the same thing! As an employer, it is significant to understand the differen...

2605_Hitzeschutzverordnung | Hitzeschutz

Labour law

Heat Protection Ordinance from 2026

With effect from 01/01/2026, the new heat protection ordinance came into force. The background is the increasing health burden…