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2511 Überstunden - Werkstatt

Payroll accounting

Tax-free overtime pay

As of November 2025, the monthly limits described here will apply in 2026 in the area of Section 68 (2) EStG.

2511 Newsroom: Wohnbauförderungsbeitrag in Wien

Payroll accounting

Housing subsidy contribution in Vienna

The amount of the housing subsidy contribution can be determined independently by each federal state. Vienna is now following this...

2510 Moore Newsroom EBICS - Hand

Tax consulting

New e-banking standard EBICS

EBICS replaces the MBS standard in electronic payment transactions.

2510 Moore Newsroom Immobilien Grest

Real estate

Real estate transfer tax new from July 2025

Some significant changes to the real estate transfer tax (GrESt) came into force on 01 July 2025: Share transfer...

2510 Moore Newsroom AutGer

Payroll accounting

Protection against dismissal with a foreign employer

The increasing flexibility due to working from home and cross-border working in combination with the necessary (sales and...

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 and current adaptations to partial retirement bring new opportunities and changes to...

2509_Kündigungsfristen Saison

Labour law

Cancellation periods for workers

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

2508 Moore Newsroom Trinkgeld

Payroll accounting

New SV gratuity rates 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 issue all documents to entrepreneurs that are required to submit...