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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...

Tourismusabgabe 2026: Wir unterstützen Sie beim Einreichen.

Tax consulting

Tourism tax 2026

This year as well, companies with a permanent establishment in the federal state of Salzburg are required to submit a tourism...

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

The tax framework for meal vouchers remains unchanged – yet the new docu...

Fristen und Pflichten: § 109a/b‑Meldungen

Tax consulting

Deadline & obligation: § 109 notifications

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

Newsroom: Stundenreduktion bei geringfügig Beschäftigten.

Labour law

Reduction in hours for marginally employed persons

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

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