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

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

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

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

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

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

Even in 2026, the following applies: In addition to the annual wage tax slips for employees, numerous fee statements and ...

The marginal earnings threshold will also remain unchanged in 2026 at EUR 551.10 per month. For the adjustment to the working hours...

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

Input tax or not: Businesses operating in Austria with a low total annual turnover in the relevant tax...