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EuGH Urteil: Immobilien & Grunderwerbsteuer

Real estate

ECJ ruling on land transfer tax

Does the Austrian real estate transfer tax apply within the EU for specific internal corporate restructurings 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 looks at the actual experiences of leaders...

Entgelttransparenz | Moore Salzburg

Payroll accounting

Pay transparency

The EU's pay transparency directive aims to ensure more transparent and equitable pay. Austria's…

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 law was published...

2606 Umsatzsteuer Senkung bei Grundnahrungsmittel

News

4.9 % VAT

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

Beschäftigung von ausländischen Dienstnehmer:innen - alles Wichtige zu Aufenthaltsbewilligung und Arbeitserlaubnis

Payroll accounting

Work permits for foreign employees

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

2605_Hitzeschutzverordnung | Hitzeschutz

Labour law

Heat Protection Ordinance from 2026

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

Mitarbeiter:innen richtig als Verantwortliche Beauftrage bestellen: Mann sitzt an einem Besprechungstisch

News

Authorised Representatives in Administrative Penal Law

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

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...