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Mehrere Fahrzeuge und Sachbezug

Payroll accounting

Corporate electric cars from 2027

Incomes based on goods will be mandatory in the future. Now it is final: The previous exemption from income tax for business-use of company vehicles has been abolished…

Lohnsteuertabellen 2027

Payroll accounting

Inflation adjustment 2027

The Inflation Adjustment Ordinance sets out the adjustments that will apply in 2027 for the income tax brackets, as well as …

Belegerteilung - Frau zahlt an einer elektronischen Kassa - elektronischer Beleg

News

Electronic receipt from October 2026

From October 2026, companies will be allowed to provide their customers with till receipts not only in paper form, but also electronically for the...

Sozialversicherungswerte für 2027

Payroll accounting

Social security and wage garnishment thresholds for 2027

Also this year, the early consideration of the anticipated social security values supports your underta…

Gesellschafterverrechnungskonto & KESt 2027 - Kolleg:innen bei Moore Salzburg in der Cafeteria

News

Shareholder clearing account from 2027 onwards

In future, a claim by the company against a natural person recorded on the shareholder clearing account can...

Moore Newsroom: Mitarbeiter:innenprämie

Payroll accounting

Tax-free employee bonus 2026

The tax-free employee bonus 2026 is possible, but is tied to strict legal requirements. Whether the tax relief…

EuGH Urteil: Immobilien & Grunderwerbsteuer

Real estate

ECJ ruling on land transfer tax

Is Austrian real estate transfer tax compliant with EU law in the case of certain intragroup corporate restructuring involving real estate?

Thrive Index - Werft mit beleuchteten Containerschiffen am Abend

News

Moore Global Thrive Index

The Moore Global Thrive Index is a unique research project that examines the actual experiences of leaders…

Entgelttransparenz | Moore Salzburg

Payroll accounting

Pay transparency

The EU Pay Transparency Directive is intended to ensure more transparent and fairer pay. The Austrian U...

Parlament Budgetausschuss | Moore Salzburg

Payroll accounting

Budget Accompanying Act & Payroll Accounting

Following the Finance Minister's budget speech, the government bill for the 2027/28 Budget Accompanying Act was publ…