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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?.

Essensgutscheine - Neuerungen 2026

Payroll accounting

Meal vouchers from 2026

Although the tax framework for meal vouchers remains unchanged, the new documents will bring new benefits.

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.

2503 Moore Newsroom Kinderbetreuung

Tax consulting

Childcare allowance and young family fund

The most recent amendment to the Childcare Allowance Act has resulted in new regulations on the income...

2510 Moore Newsroom Weiterbildung

Payroll accounting

Further training allowance and educational leave/part-time work from 2026

The aim of the new regulation is to provide targeted support for people with low qualifications, while at the same time relieving the ...