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Daniel Dioso-Zoth, Steuerberater und Partner von Moore Salzburg, Beratungsschwerpunkt Arbeits- und Sozialversicherungsrecht und Personalverrechnung

News

New on the management board

We are pleased to welcome Daniel Dioso-Zoth as a member of the management of Moore Salzburg as of 01 March 2026.

Neue Regeln für Mieterhöhungen 2026

Real estate

New rules for rent increases

The new provisions create more uniformity, but restrict the previous contractual freedom of the parties.

Haftung von GmbH-Geschäftsführer:innen

Tax consulting

GmbH: Liability after leaving the company

Does the liability of GmbH managing directors also apply to levies that are only assessed after their departure?

Mehrere Fahrzeuge und Sachbezug

News

Several company vehicles, multiple benefits in kind?

An employee uses several company vehicles: When does a multiple benefit in kind arise? Are employees entitled to a company car?.

Resilience - Moore Intelligence 2026 | Pflanze wächst aus Mauerspalte

News

Moore Intelligence: resilience is crucial

Five years ago, Moore Intelligence revealed the uncomfortable truth in its study "The Inconvenient Truth": The...

Fristen und Pflichten: § 109a/b‑Meldungen

Tax consulting

Deadline & obligation: § 109 notifications

The following also applies in 2026: In addition to the annual salary slips for employees, numerous fee and salary...

Newsroom: Stundenreduktion bei geringfügig Beschäftigten.

Labour law

Reduction in hours for marginally employed persons

The low income threshold will remain unchanged at EUR 551.10 per month in 2026. The adjustment to the working time limit will be...

Moore Salzburg Personalverrechnung Team

Payroll accounting

Payroll accounting 2026 from A to Z

As usual, we have summarised the new features in payroll accounting for you from A to Z.

2501_Kleinunternehmerregelung

Tax structuring

Deadlines for small businesses

Input VAT or not: Entrepreneurs operating in Austria with a low total annual turnover in the corresponding tax...

2512_Registrierkasse

Payment transactions

Year change for the cash register

The monthly voucher for December is also the annual voucher. Every company must check this receipt.