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Trinkgeldpauschale | zwei Kaffeetassen mit Muster

Payroll accounting

Tipping collective agreement 2026

The Austrian Health Insurance Fund asked numerous questions in March regarding the tip regulations that have been in effect since the beginning of 2026...

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

Payroll accounting

Confidential pension payment

There were cases where, upon working beyond the statutory retirement age, the pension deferral was subsequently applied for...

Tourismusabgabe 2026: Wir unterstützen Sie beim Einreichen.

Tax consulting

Tourist tax 2026

This year too, companies with a permanent establishment in the state of Salzburg are obliged to submit a tourism declaration…

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

News

New to the management

We are pleased to welcome Daniel Dioso-Zoth as a member of the management of Moore Salzburg as of 01 March 2026.

Neue Regeln für Mieterhöhungen 2026

Real estate

New rules for rent increases

The new provisions create more uniformity, but restrict the previous contractual freedom of the parties.

Haftung von GmbH-Geschäftsführer:innen

Tax consulting

GmbH: Liability after resignation

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

Mehrere Fahrzeuge und Sachbezug

News

Multiple 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

Food vouchers from 2026

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

Resilience - Moore Intelligence 2026 | Pflanze wächst aus Mauerspalte

News

Moore Intelligence: resilience is crucial

Five years ago, Moore Intelligence revealed the uncomfortable truth in its study “The Inconvenient Truth”: The...

Fristen und Pflichten: § 109a/b‑Meldungen

Tax consulting

Deadline & obligation: Section 109 notifications

The following also applies in 2026: In addition to the annual salary slips for employees, numerous fee and salary...