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Well informed at Moore Salzburg: Insights, always new - thanks to the intensive work with our customers and the Moore network, we always have our finger on the pulse.

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Familienbonus Plus 2027 - Aufteilung mit 100/0 % sind nicht mehr möglich.

Labour law

Familienbonus Plus ab 2027

By Caroline Forster

2 November 2026

KV in Hotellerie & Gastronomie per Oktober 2026

Labour law

Kollektivvertrag Hotellerie und Gastronomie 2026

By Caroline Forster

29 October 2026

Payroll accounting

Corporate electric cars from 2027

By Caroline Forster

October 1, 2026

Payroll accounting

Inflation adjustment 2027

By Caroline Forster

30 September 2026

Belegerteilung - Frau zahlt an einer elektronischen Kassa - elektronischer Beleg

News

Electronic receipt from October 2026

By Veronika Ahmadian-Eichriedler

17 September 2026

Payroll accounting

Social security and wage attachment figures for 20…

By Caroline Forster

31 August 2026

Gesellschafterverrechnungskonto & KESt 2027 - Kolleg:innen bei Moore Salzburg in der Cafeteria

News

shareholder's loan account from 2027

By Herbert Huber

17 August 2026

Payroll accounting

Tax-free employee bonus 2026

By Caroline Forster

4 August 2026

EuGH Urteil: Immobilien & Grunderwerbsteuer

Real estate

ECJ ruling on property transfer tax

By Dudu Yurttas

15 July 2026

Thrive Index - Werft mit beleuchteten Containerschiffen am Abend

News

Moore Global Thrive Index

By Moore Global | Ingrid Reitinger

14 July 2026

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Tax consulting

Childcare allowance and young family fund

With the recent amendment to the Childcare Allowance Act, there are new regulations regarding income delimitation for…

By Patrick Vilsecker

3 December 2025

Payroll accounting

Continuing education allowance and educational leave/part-time work from 2026

The aim of the new regulation is the targeted support of low-skilled individuals, while simultaneously relieving the burden on the b...

By Caroline Forster

1 December 2025

Payroll accounting

Additional earnings during unemployment

From 1 January 2026, additional income opportunities during unemployment will be significantly restricted.

By Caroline Forster

1 December 2025

2509 Moore Newsroom Sozialversicherungswerte für 2026

Payroll accounting

Social security and wage garnishment values for 2026

For business planning, the early consideration of the anticipated social security values of the…

By Caroline Forster

1 December 2025

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) of the EStG [Income Tax Act]…

By Caroline Forster

24 November 2025

2511 Newsroom: Wohnbauförderungsbeitrag in Wien

Payroll accounting

Housing subsidy contribution in Vienna

The amount of the housing assistance contribution can be determined independently by each federal state. Vienna is now taking this s...

By Caroline Forster

4 November 2025

Tax consulting

New e-banking standard EBICS

EBICS replaces the MBS standard in electronic payment transactions.

By Veronika Ahmadian-Eichriedler

21 October 2025

Real estate

Real estate transfer tax new from July 2025

Several significant changes to real estate transfer tax (Grunderwerbsteuer - GrESt) came into force on 1 July 2025: share transfers...

By Stefan Farnleitner

10 October 2025

Payroll accounting

Protection against dismissal with a foreign employer

The increasing flexibility through working from home and cross-border working combined with necessary (sales)…

By Caroline Forster

1 October 2025

Payment transactions

IBAN name synchronisation from October

On 9 October 2025, the major change in payment transactions came into force throughout the SEPA area.

By Herbert Huber

3 September 2025

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