{"id":974,"date":"2026-02-03T09:38:32","date_gmt":"2026-02-03T08:38:32","guid":{"rendered":"https:\/\/www.moore-salzburg.at\/?p=974"},"modified":"2026-02-04T08:35:49","modified_gmt":"2026-02-04T07:35:49","slug":"frist-pflicht-%c2%a7109-meldungen","status":"publish","type":"post","link":"https:\/\/www.moore-salzburg.at\/en\/frist-pflicht-%c2%a7109-meldungen\/","title":{"rendered":"Deadline &amp; obligation: \u00a7 109 notifications"},"content":{"rendered":"<p>The following also applies in 2026: In addition to the annual salary slips for employees, numerous fee and foreign payments from the previous year must be reported to the tax office by the end of February. We offer you a practical overview here:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Notification obligation for fee payments in accordance with \u00a7 109a EStG<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Reporting obligation for<\/h4>\n\n\n\n<p>Entrepreneurs and corporations under public or private law, among others:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>AGs and GmbHs<\/li>\n\n\n\n<li>Associations and foundations<\/li>\n\n\n\n<li>Federal government, federal states, municipalities, chambers<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Obligation to notify about<\/h4>\n\n\n\n<p>certain fees paid to natural persons or associations of persons, in particular<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Supervisory Board members<\/li>\n\n\n\n<li>Building society and insurance representatives<\/li>\n\n\n\n<li>Foundation boards<\/li>\n\n\n\n<li>Lecturers, teachers, instructors (provided there is no dependent income)<\/li>\n\n\n\n<li>Colporteurs and newspaper deliverers<\/li>\n\n\n\n<li>Private business intermediaries<\/li>\n\n\n\n<li>Officials of public corporations with function fees<\/li>\n\n\n\n<li>freelance employees pursuant to \u00a7 4 para. 4 ASVG<\/li>\n\n\n\n<li>Services that trigger a licence fee claim in accordance with Section 99a (1) EStG 1988<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">No obligation to notify if<\/h4>\n\n\n\n<p>these two conditions are met simultaneously:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The total net remuneration (including reimbursed travelling expenses) exceeds EUR 900 in a calendar year and<\/li>\n\n\n\n<li>the net remuneration per individual service does not exceed EUR 450.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Message to<\/h4>\n\n\n\n<p>the tax office responsible for VAT.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Message until<\/h4>\n\n\n\n<p><strong>February 2026 electronically via ELDA (www.elda.at) or Statistics Austria <\/strong><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Notification obligation for foreign payments in accordance with \u00a7 109b EStG<\/h3>\n\n\n\n<p><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Reporting obligation for<\/h4>\n\n\n\n<p>Entrepreneurs and corporations under public and private law, such as<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>AGs and GmbHs<\/li>\n\n\n\n<li>Associations and foundations<\/li>\n\n\n\n<li>Federal government, federal states, municipalities, chambers<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Obligation to notify about<\/h4>\n\n\n\n<p>Payments abroad for certain services (e.g. brokerage or consultancy services) if the total payments to a recipient exceed EUR 100,000 in a calendar year.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">No reporting obligation for<\/h4>\n\n\n\n<p>among others:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Payments that are subject to Austrian withholding tax pursuant to \u00a7 99 EStG<\/li>\n\n\n\n<li>Payments to foreign entities with a national tax burden of more than 15 %<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Message until<\/h4>\n\n\n\n<p><strong>End of February 2026 electronically via ELDA or Statistics Austria to the responsible tax office.<\/strong><\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Penalty for violation of the reporting obligation<\/h3>\n\n\n\n<p>Penalties of up to 10 % of the unreported amount (up to a maximum of EUR 20,000) may be imposed for wilful failure to report.<\/p>\n\n\n\n<p>In the case of the reporting obligation pursuant to \u00a7 109a EStG and \u00a7 109b EStG, only a single report pursuant to \u00a7 109b EStG must be submitted.<\/p>\n\n\n\n<p>Contact us: We will support you with your reports and ensure that they are submitted on time - reliably and without any additional effort on your part. So you can concentrate fully on your day-to-day business.<\/p>\n\n\n\n<p>Status: 03.02.2026<br><sup>Source: BMF<br>Photo: Pexels - Pixabay<\/sup><\/p>\n\n\n<style id=\"strategiq-cta-bar-style\">.block-cta-bar{position:relative;padding:1rem 0 1.75rem 0;overflow:visible;z-index:1;margin-top:26px}.block-cta-bar:not(.has-background){background:var(--primary-gradient)}.block-cta-bar.has-light-blue-background-color .block-cta-bar__heading{color:#000}.block-cta-bar.has-light-blue-background-color .btn{color:#02212E}.block-cta-bar.has-light-blue-background-color .btn.btn--hollow{border-color:#02212E}.block-cta-bar.has-light-blue-background-color .btn.btn--solid{background-color:#02212E;border-color:#02212E;color:#fff}.block-cta-bar.has-light-blue-background-color .btn.btn--solid:hover{background-color:#04445f}.block-cta-bar.has-light-blue-gradient-gradient-background:before{display:none}.block-cta-bar.has-light-blue-gradient-gradient-background .block-cta-bar__heading{color:#02212E}@media (min-width: 992px){.block-cta-bar{padding:2rem 0}}.block-cta-bar:before{content:'';width:100%;height:100%;position:absolute;background:inherit;z-index:-1;top:0;-webkit-transform-origin:left top;transform-origin:left top;-webkit-transform:skewY(-0.8deg);transform:skewY(-0.8deg)}.block-cta-bar__heading-wrapper{display:-webkit-box;display:-ms-flexbox;display:flex;-webkit-box-align:center;-ms-flex-align:center;align-items:center;-webkit-box-pack:center;-ms-flex-pack:center;justify-content:center;margin:1rem 0}@media (min-width: 992px){.block-cta-bar__heading-wrapper{-webkit-box-pack:start;-ms-flex-pack:start;justify-content:flex-start;margin:0;height:100%}}.block-cta-bar .block-cta-bar__heading{font-size:24px;font-weight:500;color:#fff;margin-bottom:0}@media only screen and (min-width: 320px){.block-cta-bar .block-cta-bar__heading{font-size:calc(24px + 8 * (100vw - 320px) \/ (1440 - 320))}}@media only screen and (min-width: 1440px){.block-cta-bar .block-cta-bar__heading{font-size:32px}}.block-cta-bar:not(.has-light-blue-gradient-gradient-background) .btn--hollow{border-color:#fff;color:#fff;overflow:visible}.block-cta-bar:not(.has-light-blue-gradient-gradient-background) .btn--hollow:focus{color:#fff}.block-cta-bar:not(.has-light-blue-gradient-gradient-background) .btn--hollow:before{display:none}.block-cta-bar__button-wrapper{display:-webkit-box;display:-ms-flexbox;display:flex;gap:1.5rem;margin-top:10px;-webkit-box-pack:center;-ms-flex-pack:center;justify-content:center}@media (min-width: 992px){.block-cta-bar__button-wrapper{margin-top:0;-webkit-box-align:center;-ms-flex-align:center;align-items:center;-webkit-box-pack:end;-ms-flex-pack:end;justify-content:flex-end}}.block-cta-bar__button-wrapper .btn{width:100%;display:inline-block;text-align:center;font-size:18px}@media (min-width: 768px){.block-cta-bar__button-wrapper .btn{width:auto}}\n\n\/*# sourceMappingURL=block-cta-bar.css.map *\/\n<\/style>\n<section class=\"wp-block-strategiq block-cta-bar wp-block-strategiq-cta-bar\">\n\t<div class=\"container\">\n\t\t<div class=\"block-cta-bar__wrapper\">\n\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col-12 col-lg-9\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-cta-bar__heading-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h1 class=\"block-cta-bar__heading\">Service Line Payroll &amp; Labour Law <\/h1>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"col-12 col-lg-3\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-cta-bar__button-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.moore-salzburg.at\/en\/services\/personalverrechnung-arbeitsrecht\/\" target=\"\" class=\"btn btn--secondary btn--hollow\">Link<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"<p>The following also applies in 2026: In addition to the annual salary slips for employees, numerous fee and foreign payments from the previous year must be reported to the tax office by the end of February. We offer you a practical overview here.<\/p>","protected":false},"author":10,"featured_media":975,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,19,16],"tags":[],"location":[],"class_list":["post-974","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-personalverrechnung","category-steuerberatung"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Frist &amp; Pflicht: \u00a7 109\u2011Meldungen | Moore Salzburg GmbH Meldepflicht<\/title>\n<meta name=\"description\" content=\"Meldepflicht Zahlungen betreffend Honorar und Auslandszahlungen f\u00fcr 2025 - Pflichten pr\u00fcfen und Fristen bis Ende Februar beachten!\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore-salzburg.at\/en\/frist-pflicht-\u00a7109-meldungen\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Frist &amp; 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