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 …

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

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

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

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

The new regulations create more consistency, but restrict the previous contractual freedom to...

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?

The tax framework for meal vouchers remains unchanged – yet the new docu…

Five years ago, Moore Intelligence revealed the inconvenient truth in its study „The Inconvenient Truth“: The …