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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) of the EStG [Income Tax Act]…

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...

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

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

2510 Moore Newsroom AutGer

Payroll accounting

Protection against dismissal with a foreign employer

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

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 as well as current adjustments to pre-retirement part-time work bring new possibilities and chang…

2509_Kündigungsfristen Saison

Labour law

Cancellation periods for workers

The statutory authorisation of the collective bargaining parties to adjust the notice periods for predominantly seasonal industries…

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 business owners who are required to submit …