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2509 Moore Newsroom IBAN

Payment transactions

IBAN name synchronisation from October

On 9 October 2025, the major change in payment transactions came into force throughout the SEPA area.

2509 Moore Newsroom Altersteilzeit

Labour law

Partial pension & partial retirement

The introduction of partial retirement as well as recent adaptations to phased retirement bring new opportunities and chang...

2509_Kündigungsfristen Saison

Labour law

Notice periods for employees

The statutory authorisation of the collective bargaining parties to deviate from the notice periods for predominantly seasonal industries...

2508 Moore Newsroom Trinkgeld

Payroll accounting

New SV tip allowances from 2026

A legal basis is created for the establishment of standardised nationwide tipping rates.

2509 Moore Newsroom FinanzOnline

Tax consulting

Delivery only to FinanzOnline

With effect from 03.09.2025, the tax authorities will send all documents to business owners who are required to submit ...

2508 Moore Newsroom Elektroauto Power Charger

Tax consulting

Promoted zero emissions

Since 9th July, three new calls for proposals from FFG Austrian Research Promotion Agency under...

2506 Moore Newsroom Personalverrechnung Budgetbegleitgesetz

Payroll accounting

Budget Accompanying Act relevant to payroll accounting

We have summarised important payroll accounting aspects of the Budget Accompanying Act for you, e.g. e-card fee...

2506 Moore Newsroom OGH KV ausgetreten

Payroll accounting

Retroactive KV increases

In practice, retroactive collective agreement conclusions often lead to challenges – especially when former em...

2506 Moore Newsroom Mitarbeiter-Prämie

Payroll accounting

Tax-free employee bonus 2025

With the draft of the Budget Accompanying Act, the framework conditions for the tax-free employee bonus for 20... have now been established.

2505 Moore Newsroom Kündigungsfrist freier Mitarbeiter

Labour law

Notice periods for freelance contracts

Does the 2021 regulation on notice periods and notice dates apply to freelance employees?