From 1 July 2026, VAT on certain basic foodstuffs will be reduced from 10% to 4.9%. This measure…

A residence permit and a work permit are not the same thing! As an employer, it is significant to understand the differen...

With effect from 01/01/2026, the new heat protection ordinance came into force. The background is the increasing health burden…

The appointment of responsible agents in accordance with Section 9 of the Administrative Offences Act (VStG) is important for relieving managing directors...

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

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

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

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

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

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