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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 important to understand the difference...

Mitarbeiter:innen richtig als Verantwortliche Beauftrage bestellen: Mann sitzt an einem Besprechungstisch

News

Responsible authorised officers in administrative criminal law

The appointment of responsible agents in accordance with Section 9 of the Austrian Administrative Offences Act (VStG) is important for relieving managing directors of liability in ...

Trinkgeldpauschale | zwei Kaffeetassen mit Muster

Payroll accounting

Gratuity allowance 2026

In March, the Austrian Health Insurance Fund answered numerous questions regarding the flat-rate tips applicable from the beginning of 2026...

Teilpension 2026 | Ältere Frau bespricht etwas mit jüngerer Frau an Bürotisch

Payroll accounting

Confidential pension benefit

There were cases where, when continuing to work beyond the statutory retirement age, the pension deferral was subsequently applied for work...

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

News

New on the management board

We are delighted to welcome Daniel Dioso-Zoth as a member of the Executive Board of Moore Salzburg with effect from 1 March 2026.

Neue Regeln für Mieterhöhungen 2026

Real estate

New rules for rent increases

The new provisions create greater consistency, but restrict the previous contractual freedom of gest...

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 inconvenient truth in their study "The Inconvenient Truth": The ...