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?

An employee uses several company vehicles: When does a multiple benefit in kind arise? Are employees entitled to a company car?

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

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

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

The low income threshold will remain unchanged at EUR 551.10 per month in 2026. The adjustment to the working time limit will be...

As usual, we have summarised the new features in payroll accounting for you from A to Z.