Moore Newsroom: Felix kommt mit Neuigkeiten

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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…

2606 Umsatzsteuer Senkung bei Grundnahrungsmittel

News

4.9 % VAT

From 1 July 2026, VAT on certain staple foods 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 delegates pursuant to Section 9 of the Austrian Administrative Criminal Act (VStG) is important for relieving managing directors of liability in …

Trinkgeldpauschale | zwei Kaffeetassen mit Muster

Payroll accounting

Tipping collective agreement 2026

In March, the Austrian Health Insurance Fund answered numerous questions regarding the flat-rate tip regulations applicable from the beginning of 2026…

Teilpension 2026 | Ältere Frau bespricht etwas mit jüngerer Frau an Bürotisch

Payroll accounting

Confidential pension payment

There have been cases where, when working beyond the standard retirement age, the pension deferral was subsequently applied for work...

Tourismusabgabe 2026: Wir unterstützen Sie beim Einreichen.

Tax consulting

Tourist tax 2026

This year too, companies with a permanent establishment in the Federal State of Salzburg are required to submit a tourism declaration...

Daniel Dioso-Zoth, Steuerberater und Partner von Moore Salzburg, Beratungsschwerpunkt Arbeits- und Sozialversicherungsrecht und Personalverrechnung

News

New to the management

We are delighted to welcome Daniel Dioso-Zoth as a member of the Executive Board of Moore Salzburg with effect from 1 March 2026...