{"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\/nl\/frist-pflicht-%c2%a7109-meldungen\/","title":{"rendered":"Termijn &amp; verplichting: \u00a7 109 kennisgevingen"},"content":{"rendered":"<p>Het volgende geldt ook in 2026: Naast de jaarlijkse loonstrookjes voor werknemers, moeten talrijke honoraria en buitenlandse betalingen van het vorige jaar v\u00f3\u00f3r eind februari aan de belastingdienst worden gemeld. Wij bieden u hier een praktisch overzicht:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Kennisgevingsplicht voor betalingen van vergoedingen volgens \u00a7 109a EStG<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Rapportageverplichting voor<\/h4>\n\n\n\n<p>Ondernemers en publiek- of privaatrechtelijke bedrijven, onder andere:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>AG's en GmbH's<\/li>\n\n\n\n<li>Verenigingen en stichtingen<\/li>\n\n\n\n<li>Federale overheid, deelstaten, gemeenten, kamers<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Verplichting tot kennisgeving over<\/h4>\n\n\n\n<p>bepaalde vergoedingen betaald aan natuurlijke personen of verenigingen van personen, in het bijzonder<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Leden van de Raad van Commissarissen<\/li>\n\n\n\n<li>Vertegenwoordigers van bouwmaatschappijen en verzekeringen<\/li>\n\n\n\n<li>Stichtingsborden<\/li>\n\n\n\n<li>Docenten, leerkrachten, instructeurs (op voorwaarde dat er geen afhankelijk inkomen is)<\/li>\n\n\n\n<li>Colporteurs en krantenbezorgers<\/li>\n\n\n\n<li>Particuliere zakelijke tussenpersonen<\/li>\n\n\n\n<li>Ambtenaren van publiekrechtelijke rechtspersonen met functievergoedingen<\/li>\n\n\n\n<li>freelance werknemers volgens \u00a7 4 para. 4 ASVG<\/li>\n\n\n\n<li>Diensten die aanleiding geven tot een vordering voor licentievergoeding overeenkomstig Sectie 99a (1) EStG 1988<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Geen verplichting tot kennisgeving als<\/h4>\n\n\n\n<p>aan deze twee voorwaarden tegelijkertijd wordt voldaan:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>De totale nettovergoeding (inclusief vergoede reiskosten) bedraagt meer dan EUR 900 in een kalenderjaar en<\/li>\n\n\n\n<li>de nettovergoeding per individuele dienst is niet hoger dan EUR 450.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Bericht aan<\/h4>\n\n\n\n<p>het belastingkantoor dat verantwoordelijk is voor de btw.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Bericht tot<\/h4>\n\n\n\n<p><strong>Februari 2026 elektronisch via ELDA (www.elda.at) of Statistieken Oostenrijk <\/strong><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Meldingsplicht voor buitenlandse betalingen volgens \u00a7 109b EStG<\/h3>\n\n\n\n<p><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Rapportageverplichting voor<\/h4>\n\n\n\n<p>Ondernemers en publiek- en privaatrechtelijke bedrijven, zoals<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>AG's en GmbH's<\/li>\n\n\n\n<li>Verenigingen en stichtingen<\/li>\n\n\n\n<li>Federale overheid, deelstaten, gemeenten, kamers<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Verplichting tot kennisgeving over<\/h4>\n\n\n\n<p>Betalingen in het buitenland voor bepaalde diensten (bijv. makelaars- of adviesdiensten) als de totale betalingen aan een ontvanger in een kalenderjaar meer dan EUR 100.000 bedragen.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Geen meldingsplicht voor<\/h4>\n\n\n\n<p>onder andere:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Betalingen die onderworpen zijn aan Oostenrijkse bronbelasting krachtens \u00a7 99 EStG<\/li>\n\n\n\n<li>Betalingen aan buitenlandse entiteiten met een nationale belastingdruk van meer dan 15 %<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Bericht tot<\/h4>\n\n\n\n<p><strong>Eind februari 2026 elektronisch via ELDA of Statistics Austria naar het verantwoordelijke belastingkantoor.<\/strong><\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Straf voor overtreding van de meldingsplicht<\/h3>\n\n\n\n<p>Boetes tot 10 % van het niet-gemelde bedrag (tot een maximum van EUR 20.000) kunnen worden opgelegd voor opzettelijk verzuim om te melden.<\/p>\n\n\n\n<p>In het geval van de rapportageplicht ingevolge \u00a7 109a EStG en \u00a7 109b EStG hoeft slechts \u00e9\u00e9n rapport ingevolge \u00a7 109b EStG te worden ingediend.<\/p>\n\n\n\n<p>Neem contact met ons op: Wij ondersteunen u bij uw rapporten en zorgen ervoor dat ze op tijd worden ingediend - betrouwbaar en zonder extra inspanning van uw kant. Zodat u zich volledig op uw dagelijkse werkzaamheden kunt concentreren.<\/p>\n\n\n\n<p>Status: 03.02.2026<br><sup>Bron: BMF<br>Foto: 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\">Servicelijn Loon- en arbeidsrecht <\/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\/nl\/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>Het volgende geldt ook in 2026: Naast de jaarlijkse loonstrookjes voor werknemers, moeten talrijke honoraria en buitenlandse betalingen van het vorige jaar v\u00f3\u00f3r eind februari aan de belastingdienst worden gemeld. Wij bieden u hier een praktisch overzicht.<\/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\/nl\/frist-pflicht-\u00a7109-meldungen\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Frist &amp; 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