Steuerbuch2023 en BF

The Tax Book
2023
Tips for employee tax
assessment 2022 for
wage taxpayers
The Tax Book 2023
Tips for employee tax assessment 2022
for wage taxpayers
Vienna 2022
Note
Throughout the brochure, the female gender is included into the wording, as far as
this is possible without impairing intelligibility of the contents. However, it is
expressly emphasised that all statements written down u sing only the male form
apply to females a s well.
The wage tax guidelines (these can be considered a summary of the current wage
tax legislature and thus as a reference for administration and operational practice)
are referenced in the text with margin numbers (“Rz” for German “Randzahl”, with “f”
or “ff” for “et seq”). The wage tax guidelines as well as relevant ordinances and
decrees can be found also at findok.bmf.gv.at.
Imprint
Issuer, owner and publisher:

Bundesministerium für Finanzen (Federal Ministry of Finance),
Public Relations, Communication and Protocol
Johannesgasse 5, A-1010 Vienna, Austria
www.bmf.gv.at
Responsible for the information contained herein: BMF, Directorates General I and IV
Graphics: BKA Design & Grafik
Photos: Adobe Stock
Printed by: Printing Office of the Austrian Federal Ministry of Finance
Copy date: November 2022
Vienna, November 2022
Further information can be found also at

www.facebook.com/finanzministerium
Contents
I. General information on wage tax and income tax.................................. 7

A. Personal liability to pay tax...................................................................................8
B. Wage tax or income tax........................................................................................ 11
C. Earnings, income.................................................................................................... 11
D. Income from employment.....................................................................................14
E. Remunerations in kind Rz138–222d..............................................................................16
F. Tax-exempt payments............................................................................................19
G. Tax-reducing expenses........................................................................................ 20
II. Tax rates and tax deductions................................................................. 23

A. Tax rate Rz767............................................................................................................. 24
B. Tax deductions Rz768ff............................................................................................... 28
C. Deductions in case of low income (refunds of tax deductions,
social security refund and additional child allowance) Rz810a, 811ff................. 40
III. Wage tax calculation by your employer..................................................45

A. General information.............................................................................................. 46
B. Travelling between one’s home and place of work Rz248aff.............................. 47
C. Tax-exempt payments by the employer Rz45ff.................................................... 58
D. Business trips Rz700-741............................................................................................... 61
E. Employers’ contributions to pension funds Rz756–766g........................................ 66
F. Miscellaneous remunerations Rz1050ff.................................................................... 66
G. Bonuses and supplements Rz1126ff.......................................................................... 71
H. Overtime work Rz1145ff.............................................................................................. 72
I. Supplements for night work and night overtime work Rz1142ff.......................... 72
J. Recalculation by the employer Rz1189ff................................................................... 73
Contents 3
IV. What claims may be asserted in the employee tax assessment?..... 75
A. Special expenses Rz429ff........................................................................................... 77
B. Types of special expenses................................................................................... 80
C. Income-related expenses Rz223ff............................................................................ 84
D. Typology of income-related expenses Rz322ff..................................................... 86
E. Lump sums for income-related expenses Rz396–428.......................................... 103
F. Extraordinary burdens Rz814ff................................................................................ 105
G. Extraordinary burdens for dependants Rz868ff..................................................107
H. Extraordinary burdens with deductibles....................................................... 108
I. Extraordinary burdens without deductibles Rz839ff........................................... 114
J. Extraordinary burdens incurred for disabilities Rz839ff..................................... 115
K. Extraordinary burdens for disabled children Rz852ff.........................................122
L. Official certifications and victim passes Rz1244f.................................................124
M. Family Bonus Plus Rz769ff........................................................................................125
N. Tax regulations for home office.........................................................................137
V. When is Form L 1i to be filled in?.......................................................... 141

A. Income from employment without wage tax deduction.............................142
B. Income from employment obtained from abroad......................................... 143
VI. The procedure at the tax office........................................................... 155

A. Employee tax assessment (“annual tax declaration”) Rz908aff....................... 156
B. Electronic employee tax assessment.............................................................. 158
C. Employee tax assessment in paper form........................................................159
D. Tax credits, additional tax payments, and advance payments..................162
E. Taxes due on several pensions Rz1022fff................................................................166
F. Tax office decision on tax allowances Rz1039ff..................................................... 167
G. Disclosure pursuant to § 109a of the Austrian Income Tax Act
(Einkommensteuergesetz)................................................................................169
H. Objection to a tax office decision.................................................................... 171
I. Payment in instalments and deferred tax payment.......................................172
4 Contents
VII. Other tax benefits................................................................................175
A. Premium-aided retirement provisions Rz1365ff.................................................... 176
B. Premium-aided pension scheme Rz1321ff...............................................................178
Sample letter Objection............................................................................ 180

Sample letter Payment in instalments...................................................... 181
Form L 1��182
Form L 1k�� 186
Form L 1k-bF................................................................................................ 188
Form L 1i .................................................................................................... 190
Form L 1ab....................................................................................................193
Form L 1d .....................................................................................................195
Index��197
First-hand information – How to contact the Austrian tax office......... 206
Contents 5
I.
General
information on
wage tax and
income tax
This first chapter contains important basic informa-
tion about our tax system and explains various
terms in order to facilitate a better understanding of
the context. On the next pages you will find details
on the following topics:
• who is taxable in Austria and what level of income

triggers a liability to pay tax
• the differences between wage tax and income tax
• overview of the seven types of taxable income
• as well as information on taxable (e. g. company cars,
company housing) and tax-exempt remunerations in
kind that employers can make available to you.
A. Personal liability to pay tax
Who is liable to pay tax in Austria?

Persons with unlimited tax liability are those whose place of residence or
regular domicile is in Austria. Persons have a place of residence in Austria if
a domicile on Austrian Federal territory is at their disposal that they (will)
obviously use on a longer-term basis. The domicile need not be the principal
place of residence, but must be suited for living, in line with one’s personal
circumstances. The domicile need not be used on a permanent, but at least
on a recurrent basis, in order to qualify as a place of residence.
Persons will have their regular domicile in Austria if they (are going to)
stay on Austrian Federal territory not on a merely temporary basis (holiday,
business trip, visit, etc.) but obviously for a longer period. In any event, per-
sons have an unlimited tax liability after they have stayed in Austria for six
months, with retroactive effect. Nationality is irrelevant in this context.
Unlimited tax liability means that as a rule all domestic and foreign
incomes are taxable in Austria.
Limited liability to pay taxes applies to persons who realise income in
Austria (e. g. as employees) or from Austria (e. g. social-security pensions) but
who have no place of residence, nor their habitual abode in Austria.
Employees with limited liability to pay tax can also apply for a tax
assessment for the wage tax due on their income, claiming deductions for
income-related expenses and special expenses incurred in Austria. Rz1178ff
Please bear in mind, though, that an amount of € 9,000 is added to
the tax assessment base of persons with limited liability to pay tax. This
amount is not considered in standard payroll accounting.
8 General information on wage tax and income tax

The reason is that the tax-exempt subsistence minimum must as a rule
be considered by the country of residence. On the basis of a tax-exempt
threshold of € 11,000 (see page 27) pursuant to the tax scale, taxpayers thus
have a tax-exempt basic income of € 2,000.
Note on the information exchange in the EU

The EU tax authorities have agreed on a cooperation in order to
collect the taxes of their taxpayers properly. The pivotal legislation
in this field is Directive 2011/16/EU of the Council on administra-
tive cooperation in the field of taxation. This Directive provides for
the automatic exchange of information on the following categories
of income and capital:
• Income from employment

• Remunerations for activity in supervisory or administrative
boards
• Life insurance products not covered by other Directives
• Retirement pays and pensions
• Ownership of immovable property and income from such assets
Accordingly, the Austrian tax administration is aware of these

foreign incomes. Please use the tax return forms L 1i or E 1, respec-
tively, for exact disclosure of the income and any income-related
expenses related thereto.
General information on wage tax and income tax 9

EU / EEA citizens of countries with which Austria has a double-taxation
agreement with non-discrimination clause, who do not have a place of resi-
dence in Austria but realise their income mainly in this country (90 % of the
income is realised in Austria, or the total income realised abroad is less than
€ 11,000) can opt for unlimited tax liability when filing their return for employee
tax assessment. In this context, only the incomes in Austria are taxed, in spite
of the unlimited tax liability. However, the amount of € 9,000 need not be
added for the tax assessment. Moreover, individual tax deductions (Family
Bonus Plus, single-parent or single-earner tax credit, support money deduc-
tion) and extraordinary burdens may be asserted.
Double-taxation agreements prevent that taxes must be paid more
than once on a single income if an individual has places of residence or
receives income in more than one country (see page 147).
Special provisions apply to cross-border employees, i. e. persons resid-
ing in Austria but working in Germany, Italy or Liechtenstein and commuting
every day. As a rule, their incomes are taxed in Austria. Please see page 142
for more information concerning employees with incomes from which no wage
tax has previously been deducted, or persons receiving income abroad.
Foreign employees Rz4 are treated as subject to unlimited tax liability
from the first day of their stay in Austria. This requires a work permit for at
least six months or an employment contract for a minimum period of six
months.
For seasonal workers, unlimited tax liability generally arises when their
stay in Austria exceeds six months. In this case, the unlimited tax liability
commences on the first day.

B. Wage tax or income tax
What is the difference between wage tax and income tax?

As a rule, the following applies: Employees and pensioners pay wage tax,
self-employed persons pay income tax. Wage tax differs from income tax
solely in the method of collection. As a rule, the tax scale is the same. For
employees there are, however, additional tax deductions, special tax exemp-
tions and particular stipulations regarding the taxation of certain “miscella-
neous remunerations”.
All employers must deduct the wage tax and pay the amounts due to
the tax office by the 15th day of the following month. Rz1194–1202a
Income tax is collected through an assessment procedure. This requires
an income tax return to be filed with the tax office. Income tax is then assessed
on the basis of this declaration, and an income tax assessment notice is issued.
An income tax assessment also considers any income from employment. Wage
tax already withheld by an employer is then credited to income tax.
Even if only income from employment is received, there is generally
an income tax assessment (please refer to the chapter on “Employee tax
assessment”, page 156).
C. Earnings, income
What is wage tax or income tax to be paid on?

The subject of the income tax is the income. It is the sum total of all incomes.
The Austrian Income Tax Act (Einkommensteuergesetz) lists all the types of
income that are subject to income tax. Only those incomes that are listed by
the Income Tax Act under any of the types of income are therefore taxable.
Gambling and lottery wins, for example, are not taxable; nor are the childcare
benefits or the nursing care allowances.

The Austrian Income Tax Act (Einkommensteuergesetz) specifies seven types
of income:
1. Income from agriculture and forestry
2. Income from self-employment
3. Income from commercial operation
4. Income from employment
5. Income from capital assets
6. Income from rentals and leasing
7. Other income
= Total amount of income
– Special expenses
– Extraordinary burdens
– Tax allowances
= Income
(= Tax assessment base)
Incomes of categories 1 to 3 are known as “business income” or

“income from profit”. Incomes of categories 4 to 7 are referred to as
“income from receipts over expenditures” or “non-business income”.
The income is therefore the sum total of all earnings minus special
expenses, extraordinary burdens and tax allowances.
At what level of income does liability to pay tax commence?

A certain basic income (subsistence minimum) remains tax-exempt for each
person with unlimited tax liability. The tax-exempt basic income amounts to
at least € 17,900 annually in the calendar year 2022 for employees and
€ 11,000 for self-employed persons.
The different levels of tax-exempt basic income are due to additional
tax deductions for wage taxpayers (transportation deduction and pensioner
deduction, transportation deduction surcharge).

The tax-exempt basic income is to be distinguished from the marginal
income threshold under social security insurance law. In 2022, this amounts to
€ 485.85 per month. As per 01 January 2017, the daily marginal income thresh-
old was abolished. For assessing whether there is a marginal employment or
not, now only the monthly marginal income threshold is decisive.
The declaration in detail:

1. Income from agriculture and forestry is obtained e. g. by farmers or
gardeners.
2. Income from self-employment is realised, for example, by doctors, law-
yers, tax advisors, architects or journalists, and by shareholders / man-
aging directors with an interest of 25 % or higher in corporations (e. g. a
limited company under Austrian law – GmbH). Rz670Income from commer-
cial operation are profits from commercial operations (e. g. trading firms,
crafts enterprises, industrial companies).
3. Income from commercial operation are profits from commercial enter-
prises (e. g. trading companies, craft companies, industrial companies).
Legal entities (such as a limited company under Austrian law – GmbH)
do not pay income tax but corporate income tax.
4. Income from employment is realised by employees and pensioners.
5. Income from capital assets includes private interest income from sav-
ings, securities, dividends and other distributions from shares in corpo-
rations or investment funds, and capital yields from the sale of private
investments (e. g. equities) and derivatives. Such income is subject, as
domestic income, to the capital gains tax of 25 % or 27.5 % and is
thereby usually finally taxed, i. e., no further income tax is collected. If
such investment income or capital yields are received from abroad (e. g.
interest from foreign savings, dividends or capital gains from stock sales
without domestic safekeeping), they are as a rule also taxed by way of
income tax assessment at 25 % or 27.5 %, respectively.

6. Income from rentals and leasing is realised when an apartment or a
house is rented out.
7. Miscellaneous incomes include income from private sales of real estate
(taxation at a flat rate of 30 %, as a rule collected by way of real estate
gains tax – Immobilienertragsteuer, ImmoEst), from speculative transac-
tions (sales transactions of other private assets, such as gold and silver,
within one year of acquisition), income from occasional performances
(e. g. unique agency commissions), certain continuously accumulating
pensions and functionary remunerations (payment for functionaries /
officials of public bodies, provided that they are not employees).
D. Income from employment
What constitutes income from employment?

Income from employment comprises the following remunerations:
• Remunerations and benefits from an existing or earlier contract of
employment Rz645-669b; 930ff These include wages and salaries, as well as
company pensions, but also remunerations in kind provided by the
employer. These also include remunerations for a marginal employment
and income from service vouchers.Service vouchers can be obtained at
post offices, tobacconist shops and online at www.dienstleistungs
scheck-online.at. They can be used to pay for simple services in private
households, as are typical of households (e. g. cleaning jobs, babysitting,
simple jobs in connection with running a household, or simple gardening
jobs). Incomes from service vouchers are not subject to wage tax in the
course of a year. A tax payment becomes due only if an employee tax
assessment reveals that the total annual income exceeds € 12,000.
• Pensions under the statutory social security system Rz684ff
These include, inter alia, pensions from pension-insurance institutions
for employees, farmers or trade or business establishments. Increases

deriving from voluntary additional insurance are taxable only at one
quarter of their value.
• Rehabilitation and reintegration benefit Rz669c, sickness benefits Rz671ff
• Benefits paid by pension funds Rz680ff. Benefits and pension benefits
which derive from employers’ contributions are fully subject to wage
tax. Remunerations and pension benefits that derive from employee
contributions are taxable only at 25 %. Pensions from a premium-aided
pension scheme (see page 178), a premium-aided provident s cheme
(see page 176) or a company pension fund are tax-exempt.
• Remunerations under the Austrian Remunerations Act (Bezügegesetz),
as well as emoluments paid to members of a provincial government or a
provincial diet, to mayors, town councillors or municipal councillors.
Note
Work provided in the framework of a contract for independent ser-
vices or a contract for work and labour is generally deemed to yield
business income. Therefore there is no wage tax deduction. Such
income is income from self-employment or from trade or business.
In many instances a “Disclosure pursuant to § 109a of the Austrian
Income Tax Act” (Mitteilung gemäß § 109a EStG) must be filed with
the tax office (see page 169).

When must tax be paid on income from employment?
Income tax is always calculated on the basis of the total income within a
calendar year. As a rule, income (wages, salaries and pensions) is attributed
to the calendar year in which the employees receive it.
For an employee tax assessment, the tax is re-calculated on the basis
of the actual income realised during a calendar year.
If no income liable to wage tax was received throughout a year, or at
differing levels, the calculation covering the entire year usually results in a
credit.
Please refer to the comments in chapter “The procedure at the tax
office” (see page 155) if the result is a subsequent tax claim.
E. Remunerations in kind Rz138–222d
What exactly are remunerations in kind?

Usually, employees receive money as compensation. The payment may (partly)
also be made in kind (remunerations in kind). Remunerations in kind must be
valued at the mean price they command in the place where they are consumed
and taxed accordingly. For most remunerations in kind, such as personal use
of a company car Rz168-187, uniform values have been established, which are
applied throughout Austria.
However, certain remunerations in kind are expressly exempt from tax
by the Income Tax Act (e. g. Christmas gifts as well as remunerations in kind
received on the occasion of a service or company anniversary up to € 186,
company events up to € 365, or catering at the workplace). Rz78ff, 93ff

Examples for taxable remunerations in kind:
• Company car Rz168-187
If an employee uses a company-owned motor vehicle for private jour-
neys, then this is to be recognised as remuneration in kind on a monthly
basis at 2 % of the acquisition costs (including VAT), up to a maximum of
€ 960 per month. A remuneration in kind amounting to 1.5 % of the
acquisition costs of the motor vehicle (maximum € 720 per month) is to
be recognised if the CO₂ emission value is below a certain limit. This
limit depends on the date of first registration of the motor vehicle. If
the first registration took place in the calendar year 2022, the limit
value for the more favourable tax rate amounts to 135 grams per kilo-
metre. For motor vehicles with a CO₂ emission rate of 0 grams per kilo-
metre, no value of a remuneration in kind will be recognised. If the com-
pany-owned motor vehicle can be shown to have been used for private
journeys of no more than 500 km per month, averaged over the year,
half the value is to be taxed as remuneration in kind. Private journeys
also include travel between a place of residence and a place of work.
If a motor vehicle owned by the employer is available to an employee /
a worker for travelling between home and place of work, the
employee / worker is entitled neither to a lump sum for commuters nor
to a commuters’ euro.
• Car port or garage space Rz188-203
If an employer provides an employee with a car port or garage space
free of charge during working hours, then a remuneration in kind of
€ 14.53 per month must be added to the wage-tax assessment base.
This amount only needs to be added when the carport or garage space
is located in a restricted parking area (“blue zone”). No further remuner-
ation in kind needs to be added beyond the employee’s contribution of
€ 14.53 per month paid to the employer.

• Loans and salary advances by the employer Rz207a-207e
Up to an amount of € 7,300, no remuneration in kind needs to be
entered for salary advances and interest-free or low-interest loans by
the employer. If the salary advances or loans by the employer exceed
a total of € 7,300, in 2022 for the excess amount interest savings
totalling 0.5 % (1 % from 2023) are to be recognised.
• Company housing Rz149-162e
If an employer provides an employee with an apartment, free of charge
or at reduced costs, this also constitutes a taxable remuneration in
kind. If the accommodation close to the workplace is not the focal
point of vital interests, no remuneration in kind is to be applied up to
a size of 30 m2. At a size of more than 30 m2 but not more than 40 m2,
the amount taxed at a preferential rate is to be reduced by 35 % if the
accommodation close to the workplace is continuously provided by the
same employer for no more than twelve months.
• Incentive travels Rz220
Incentive travels offered to motivate staff members are taxable remu-
nerations in kind.
Examples for tax-exempt remunerations in kind:

• Laptop, desktop computers Rz214a
If an employee is provided with a laptop or desktop computer which is
used regularly for professional purposes but is also put to personal use,
this does not constitute a taxable remuneration in kind.
• (Mobile) telephone Rz214
The occasional private use of a (mobile) telephone belonging to the
employer is not a taxable remuneration in kind either.

F. Tax-exempt payments
Which remunerations and payments are not taxed?

The following are the most important tax-exempt payments:
• Family allowance
• Maternity allowance and similar remunerations under the statutory
social security system Rz41ff
• Childcare benefits Rz45
• Accident pensions
• Nursing care allowance and contributions to care costs, pensions from
long-term care insurance (= long-term care annuities)
• Tips for employees
• The regional Climate Bonus
Certain benefits by the employer are also tax-exempt (see page 58).
Which tax-exempt payments may have an effect on the

income tax?
There are certain income substitutes which, in fact, are non-taxable but increase
the tax due on the other income in the event of a possible assessment (the
so-called special progression proviso). These include the following remunerations:
• Unemployment benefits, poverty relief assistance or continued educa-
tion benefits, as well as temporary assistance for Federal employees Rz45
• Certain remunerations pursuant to the Austrian Army Fees Act
(Heeresgebührengesetz) Rz105
• Certain remunerations pursuant to the Austrian Community Services
Act (Zivildienstgesetz) Rz106
If a person does not only earn the above-mentioned tax-exempt income sub-
stitutes during a calendar year but also realises other taxable income (e. g.
salary, pension), this taxable income must be extrapolated fictitiously, for

computation of the full tax progression, as if they had also been (continued
to be) earned while receiving the income substitutes. The fictitious total
income is then used to determine the average tax rate, which is applied to
determine the tax due on the actually taxable income – namely the salary, the
pension or the other taxable current income.
The tax may, however, not be higher than what would be the result if
the income and the income substitutes had been taxed jointly. Rz113ff
G. Tax-reducing expenses
Which expenses reduce taxable income?

Only certain expenses reduce the taxable income. These expenses include those
that are directly connected to the revenue. They are to be deducted as business
expenses under the categories of business income (agriculture and forestry,
self-employment, or trade or business), or as income-related expenses for the
other types of income. Expenses directly related to tax-free income may not be
deducted.
Other expenditures that reduce the taxable income but are not linked
to the realisation of income are special expenses (see page 77) and extra
ordinary burdens (see page 105).

II.
Tax rates and
tax deductions
Different tax rates are applied in Austria, which
depend on the level of income. In addition, there are
certain tax deductions, which reduce the amount
of tax due. This chapter provides information about:
• the various types of tax deductions (e. g. Family

Bonus Plus, transportation deduction or pensioner
deduction), who is entitled to them, how and
whether you can apply for them, or whether they
are considered automatically
• the tax rates and how you can calculate your
tax payment
Refunding of the single-earner or single-parent

deduction and a potential refund of social security
contributions are also addressed here.
A. Tax rate Rz767
What amount is due as wage tax or income tax?

Tax on taxable income is calculated according to the income tax scale. No tax
is due in any case on annual income up to € 11,000. There are six tax rates for
higher incomes, to each of which one simple computation formula applies. If
tax deductions can be claimed, these only need to be deducted from the
respective result.
What tax deductions are there?

A tax deduction reduces the income tax.
The Austrian Income Tax Act 1988 (EStG, Einkommensteuergesetz)
defines the following tax deductions:
Tax deductions in the calendar year 2022

Family Bonus Plus up to 18 years € 166.68 / month
Family Bonus Plus from 18 years € 54.18 / month
Transportation deduction € 400 / year
Increased transportation deduction up to € 690 / year
Increased transportation deduction up to € 650 / year
Pensioner deduction up to € 825 / year
Increased pensioner deduction up to € 1,214 / year
Cost-of-living tax credit up to € 500 / year
Single-earner tax credit € 494 / year (in case of one child)
Single-parent tax credit € 494 / year (in case of one child)
Support money deduction € 29.20 – € 58.40 / month and child
Child deduction* € 58.40 / month and child
Multiplechild bonus € 20 / month from the third child child
* The child deduction is paid out together with the family allowance.
24 Tax rates tax deductions

Tax deductions in the calendar year 2023
Family Bonus Plus up to 18 years € 166.68 / month
Family Bonus Plus from 18 years € 54.18 / month
Transportation deduction € 421 / year
Increased transportation deduction up to € 726 / year
Increased transportation deduction up to € 684 / year
Pensioner deduction up to € 868 / year
Increased pensioner deduction up to € 1,278 / year
Single-earner tax credit € 520 / year (in case of one child)
Single-parent tax credit € 520 / year (in case of one child)
Support money deduction € 31 –  € 62 / month and child
Child deduction* € 61.80 / month and child
Multiplechild bonus € 21,20 / month from the third child child
* The child deduction is paid out together with the family allowance.
Single earners or single earners with children and single parents are entitled
to the following annual tax deductions:
2022 2023
with one child € 494 € 520
with two children € 669 € 704
with three children € 889 € 936
for each further child + € 220 + € 232
Violation of EU law of indexation provisions

From the year 2019, the family benefits listed below for children who were
permanently resident in the EU, EEA or Switzerland were indexed (upwards
Tax rates tax deductions 25

or downwards).1 The European Court of Justice has ruled that this indexation
is not compatible with EU law (ECJ C‑328/20 of 16 June 2022). Therefore, in
2022, the relevant legal provisions were changed.
Family allowance and child deduction

For children in a country of residence with a lower index factor than Austria
(Bulgaria, Germany, Estonia, Greece, Italy, Croatia, Latvia, Lithuania, Malta,
Poland, Portugal, Romania, Slovakia, Slovenia, Spain, the Czech Republic, Hun-
gary, Cyprus) in the calendar year 2022, an additional tax payment of family
allowance and the child deduction in the amount of the difference between
the previously granted (indexed) payments and the amounts applicable to
children residing in Austria. Conversely, no repayment of the difference is
required for children in countries of residence with a higher index factor than
Austria (Belgium, Denmark, Finland, France, Ireland, Iceland, Luxembourg, the
Netherlands, Norway, Sweden, Switzerland, United Kingdom). Since July 2022,
the non-indexed amounts have already been paid out for all entitled children.
Family Bonus Plus, single-earner tax credit, single-parenttax

credit, support money deduction, additional child allowance
If the income tax assessment for the years 2019, 2020 and / or 2021 included
an insufficient tax deduction, the tax administration issued a new decision
and any additional payments were made automatically. The amount was trans-
ferred to your account or credited to your tax account.
If no income tax assessment was issued for the years 2019, 2020 and /
or 2021, from August 2022 the correct values (not
indexed “downwards”) were
automatically taken into account.
1 For children who are resident in Austria, there will be no changes as a result of the
lifting of the indexation provisions.

If one of the above tax deductions was already taken into account by
your employer in the ongoing payroll accounting, the employer could already
use the correct amounts from August 2022. For the months of January to July
2022, the employer had to carry out a recalculation so that the correct values
were taken into account in the payroll accounting. If this was not the case for
you (e. g. due to several employers in 2022), the correct amounts will be taken
into account in your 2022 employee tax assessment.
How to calculate your tax for 2022

Depending on your annual income, the following computation formulae need
to be applied:
Income in € Income tax in € (before tax deductions) Marginal tax

rate*
Up to € 11,000 0 0 %
More than (Income – 11,000) × 1,400 20 %

€ 11,000 up 7000
to € 18,000
More than (Income – 18,000) × 4,225 32.5 %

+ 1,400
€ 18,000 up 13,000
to € 31,000
More than (Income – 31,000) × 12,180 42 %

+ 5,625
€ 31,000 up 29,000
to € 60,000
More than (Income – 60,000) × 14,400 48 %

+ 17,805
€ 60,000 up 30,000
to € 90,000
More than (Income – 90,000) × 455,000 50 %

+ 32,205
€ 90,000 up 910,000
to € 1,000,000
More than (Income – 1,000,000) × 0.55 + 487,205 55 %

€ 1,000,000
* The marginal tax rate indicates what taxation to expect when realising additional
income at the respective tax rate.

Then only the tax deductions applicable to you (e. g. Family Bonus Plus, trans-
portation deduction or pensioner deduction) needs to be subtracted.
Pensioners with taxable pension income between € 17,500 and € 25,500 or
between € 19,930 and € 25,250 per year, respectively, must respect the
phasing-in rule for pensioner deductions and increased pensioner deductions.
B. Tax deductions Rz768ff
Family Bonus Plus Rz769f, Rz789a–789c

Amount: € 166.68 per month (€ 2,000.16 per year) for children up to their 18th
birthday or € 54.18 per month after their 18th birthday (€ 650.16 per year) as
long as this child is entitled to family allowance.
Entitlement: parents subject to unlimited tax liability if the child is entitled
to family allowance, i. e:
• The recipient of the family allowance
• The spouse / partner of the recipient of the family allowance
• The support money debtor who provides the legal maintenance for the
child and who is entitled to a support money deduction.
The Family Bonus Plus can be considered for each child at most once annually
in full, and reduces income tax at most to zero.
Information: The Family Bonus Plus can be requested during the year from
the employer or within the framework of employee tax assessment (see
page 127).
When requesting the Family Bonus Plus from the employer, employees
must submit Form E 30 and the corresponding evidence of family allowance
or maintenance payments to the employer so that the Family Bonus Plus is

considered in the current payroll accounting and the payable wage tax is
reduced monthly. When changing jobs, Form E 30 must also be submitted to
the new employer.
When the child reaches the age of 18, the employer must stop consid-
eration of the Family Bonus Plus. If family allowance continues to be received
for the child, the (reduced) Family Bonus Plus can again be requested from the
employer using Form E 30 and submitting the relevant evidence.
If the Family Bonus Plus is already considered by the employer in
payroll accounting, and if the circumstances on which the application is based
change, the employee must report this to the employer. An amendment report
by means of Form E 31 is required, for example:
• Change of the beneficiary of the family allowance
• Lapse of the family allowance
• Transfer of the child’s residence to another country
• Termination of a marriage or partnership
• Lapse of the support money deduction entitlement
Important
If you submit an employee tax assessment, you must apply for the
Family Bonus Plus again – even if you have already requested it from
your employer –, otherwise you may be liable to an unwanted
additional tax payment.
Transportation deduction Rz807, 808

Amount: € 400 per year (€ 421 in 2023)
Entitlement: Employees

Information: The transportation deduction is automatically considered by the
employer. The expenses for travelling between home and work are thereby
settled by a lump sum. Employees who live at a greater distance from their
place of work or who cannot, or cannot reasonably be expected to, use pub-
lic transport may, under certain circumstances, additionally claim a lump sum
for commuters as income-related expenses (see page 47).
If you are entitled to a lump sum for commuters, the transportation
deduction increases to € 690 if your income does not exceed € 12,200 in the
calendar year. The increased transportation deduction is reduced, phasing-in
uniformly, to € 400 between an income of € 12,200 and € 13,000. In the
assessment for 2022, the transportation deduction amount will increase by
€ 650 (supplement) if the taxpayer’s income does not exceed € 16,000 in the
calendar year. The increased transportation deduction is reduced, phasing-in
uniformly, to zero between an income of € 16,000 and € 24,500. The surcharge
is considered in the context of the employee tax assessment.
Commuters’ euro Rz808a
In case of entitlement to a lump sum for commuters (see page 47), there is
also entitlement to a commuters’ euro. The commuters’ euro amounts to € 2
per kilometre of one-way route between home and work per calendar year
and can be determined from the commuters’ calculator. To compensate for
the increased fuel costs, an additional € 0.50 per month per kilometre of the
route travelled between home and work is available in the months of May to
December 2022.
Pensioner deduction Rz809
Amount: up to € 825 per year (up to € 868 in 2023)
Entitlement: Pensioners

Information: The agency paying out your pension settles the pensioner deduc-
tion automatically. For a pension income up to € 17,500 per year it amounts
to € 825. The phasing-in rule, applicable to the pension deduction, is applied
to pension payments between € 17,500 and € 25,500. If you receive only a
small domestic pension in addition to a foreign pension, also a phasing-in
calculation may be done. Pensioner deductions may not be claimed for higher
pension payments.
Increased pensioner deduction Rz809a

Amount: € 1,214 per year (up to € 1,278 in 2023)
Entitlement: Pensioners
Information: The increased pensioner deduction is applicable if:
• the current pension income does not exceed € 19,930 during the calendar
year,
• lives in a marriage or registered partnership for more than six months in
that calendar year, and the couple does not live separated on a perma-
nent basis,
• the spouse or the registered partner has realised incomes of no more
than € 2,200 per year, and
• there is no entitlement to the single-earner tax credit.
This tax deduction is reduced, phasing-in uniformly, to zero between taxable

current pension income of € 19,930 and € 25,250. Even if the benefits have
already been considered during the year by the agency paying out the pension
(to be requested from the agency paying out the pension using Form E 30),
do not forget to apply for these also in the employee tax assessment
(Form L 1). Otherwise, there will be an unintentional subsequent taxation.

Note
It is not possible to simultaneously claim pensioner deduction and
transportation deduction. If within any one year there are incomes
from both active employment and from pensions, the transportation
deduction is applicable.
Cost-of-living tax credit Rz811a-811b

Amount: up to € 500 per year
Entitlement: Employees or Pensioners
Information: In the year 2022, low-income employees will receive a cost-of-
living tax credit. In case of entitlement to the transportation deduction, the
cost-of-living tax credit of up to € 500 for an income of up to € 18,200 is
applicable. The tax credit is reduced, phasing-in uniformly, to zero between
an income of € 18,200 and € 24,500. The cost-of-living tax credit is automat-
ically taken into account in the employee tax assessment if the requirements
are met.
The social security refund is increased to a maximum of € 1,550.
In 2022, pension recipients received an extraordinary one-time pay-
ment of up to € 500 from their pension-paying agency. Pensioners who did
not receive the one-time payment will receive a cost-of-living tax credit of up
to € 500 for the year. In case of entitlement to the pensioner deduction, the
cost-of-living tax credit is applicable for current pension incomes of up to
€ 20,500 in the year. The tax credit is reduced, phasing-in uniformly, to zero
between an income of € 20,500 and € 25,500. The cost-of-living tax credit is
automatically taken into account in the employee tax assessment if the
requirements are met. The social security refund is increased to a maximum
of € 1,050.

Single-earner and single-parent tax credit Rz771ff
As a rule, the single-earner / single-parent tax credit is due if there is a claim
to the child deduction pursuant to § 33 III of the Austrian Income Tax Act
1988 for more than six months. Starting with the second child, there are
graded tax deductions.
Increase Number of children Single-earner tax credit/single-

parent tax credit 2022
1 child € 494
2nd child: € 175 2 children € 669
3rd child: € 220* 3 children € 889
* The amount of € 220 also applies to any further child.

The amounts for 2023 can be found on page 25.
If you have a low income and are entitled to claim the single-earner or
single-parent tax credit, payment of these amounts is possible.
Entitlement to single-earner tax credit

The single-earner tax credit is due if a taxpayer with at least one child as
defined in § 106 I of the Austrian Income Tax Act 1988 is, for more than six
months in the calendar year,
• married or a registered partner and not permanently separated from his
or her spouse / partner subject to unlimited tax liability, or
• lives in a domestic partnership with a person with unlimited tax liability,
and
• the spouse / partner receives income in 2022 of no more than € 6,000 in
the calendar year(€ 6,312 in 2023).
Only one person is entitled to the single-earner tax credit. If both persons
meet the requirements (e. g. a student couple with one child), then only the
person with the higher income may claim the deduction. If neither partner

realises any income, or if their incomes are of equal amounts, the tax deduc-
tion may be claimed by the woman, unless the man has assumed more house-
hold responsibilities.
Entitlement to single-parent tax credit

Single parents are entitled to a single-parent tax credit. Single parents are
taxpayers who do not live with at least one child for more than six months in
a calendar year in a community with a spouse / partner and who receive fam-
ily allowance for more than six months. Anyone who lives in cohabitation with
a (new) partner for more than six months in a calendar year is not a single
parent.
How are the income limits calculated for the

spouse / partner? Rz774
The taxable income including other remunerations such as 13th / 14th monthly
salary if and insofar as it exceeds the tax-exempt amount of € 2,100 per year,
severance payments or pension settlements are relevant. This means that the
following amounts are deducted from the gross remunerations in order to
determine the limits:
• Social security contributions
• Contributions for voluntary membership in professional bodies (e. g. con-
tributions to the Austrian Trade Union Federation)
• Lump sum for commuters
• Other income-related expenses (for employees the lump sum of
€ 132 per year as a minimum)
• Tax-exempt supplements for overtime, Sunday or holiday work, as well
as supplements for night work, and tax-exempt pay for dirty work, hard-
ship or hazards at work.

In the event of several types of income, the total amount of all income is
relevant. Family allowance, childcare benefits, unemployment benefits and
poverty relief assistance, as well as maintenance payments, like most other
tax-exempt income, are not to be considered for the calculation of income
thresholds.
By contrast, the income of the spouse / partner from private sales of real
estate – unless exempted from taxation pursuant to § 30 II of the Austrian Income
Tax Act 1988 (EStG, Einkommensteuergesetz) – and from capital assets (e. g.
interest, stock dividends) is to be considered even if finally taxed.
Moreover, the tax-exempt maternity allowance must be included into
the limit on income, as well as all tax-free income as a temporary employee,
tax-exempt remunerations from benefited foreign employment, develop-
ment-aid activities and other tax-exempt income abroad based on bilateral
(double-taxation agreements) or international-law agreements (e. g. UNIDO,
IAEO).
Example:
Calculation of the income limit for 2022 (taxpayer with one child)
Gross remunerations € 8,400.00

–Social-security contributions for current remunerations € 1,085.04
–Lump sum for income-related expenses € 132.00
–Other remunerations (including social security
benefits) within the tax-exempt threshold € 1,200.00
Income from employment € 5,982.96
If the taxpayer had also received a severance payment of € 1,000, he /

she would have exceeded the relevant limit on income, i. e. € 6,000.

How is the limiting amount determined upon marriage,
divorce or death of a spouse / partner or in case of a
registered partnership? Rz775
The income of the whole year is always taken as a basis for determining the
limiting amount. If a marriage or marriage-like partnership is entered into in
the course of a calendar year, the income of the spouse / partner or registered
partner, both for the period before and after the marriage, must be included
in the calculation of the limiting amount. Similarly, the income of the previous
spouse / partner or registered partner must also be included upon divorce, or
the remuneration received as widow’s / widower’s pension upon the death of
a spouse / partner or registered partner.
How to claim the single-earner or single-parent tax credit?

Over the course of the calendar year, the employer or the agency paying out
the pension can consider the single-earner or single-parent tax credit if you
provide the employer with the relevant declaration (Form E 30).
If you have several parallel employment contracts, you may submit
this declaration only to one employer. If the requirements for your claim cease
to be met over the course of the year (e. g. because your spouse’s / partner’s
income exceeds the relevant limits, or in case of divorce), you must inform your
employer or the agency paying out the pension within one month (Form E 31).
In addition, you must file a statement in connection with your employee tax
assessment after the end of the year. After the end of the calendar year, you
can retrospectively claim the single-earner or single-parent tax credit from
the tax office by way of an employee tax assessment.

Note
Even if your employer has already considered the single-earner or
single-parent tax credit in the course of the year, you should not
forget to fill in the data regarding the single-earner or single-parent
tax credit in the tax return in the course of your employee tax
assessment. Otherwise there may be undesired subsequent taxation
of the single-earner or single-parent tax credit.
Support money deduction Rz795–804

Amount: € 29.20 / month for the first child, € 43.80 for the second child and
€ 58.40 for the third and each additional child receiving support.
Entitlement: Support money payers
Information: A support money payer is a person who demonstrably pays for
a child not living in the household
• for whom neither the support money payer nor the spouse / partner of
the same who lives in the same household receives a family allowance,
• the statutory child support (alimony). The support money deduction
becomes effective only later in the course of the employee tax assess-
ment.
For children not living in the household in European Union / European Economic

Area-Raum / EEA area plus Switzerland, the support money deduction may
likewise be claimed. For children not living in the household outside the
EU / EEA area plus Switzerland, one-half of the adequate child support can be
asserted as extraordinary burdens.

What to keep in mind regarding the support money
deduction?
You may only claim the full support money deduction if you have complied
fully with your statutory support obligation. Proof of payment must be pro-
vided upon request by presenting written documents (proof of payment,
confirmation of receipt). If alimony was paid only partially, the tax credit is to
be granted only for the months for which the full amount of alimony can be
calculated. If one-half of the maintenance is paid for a calendar year, the
support money deduction is therefore due for six months.
No support money deduction may be claimed for children of full age,
if the parent living separately does not receive the family allowance. For more
information on the support money deduction and how to apply for it, see
page 131.
Child deduction Rz790-792
Amount: € 58.40 per month and child (€ 61.80 in 2023). Child deduction is
paid out together with the family allowance.
Entitlement: Persons receiving family allowance
Information: Child deduction does not have a direct effect on tax calculation.
No child deduction may be claimed for children who permanently live abroad
(not only on a temporary basis such as for training purposes). However, on
the basis of Community-law provisions, EU citizens working in Austria and
nationals of the EEA Member States (Iceland, Liechtenstein and Norway) as
well as Swiss citizens whose children live permanently in an EU / EEA Member
State or in Switzerland are also entitled to child deduction in addition to the
family allowance.
Multiple-child bonus Rz793f
Amount: € 20.00 / month for the third and every additional child (€ 21.20 in
2023).

Entitlement: Persons receiving family allowance for a minimum of three
children.
The family income must not exceed € 55,000. The spouse / partner of the
person receiving the family allowance can apply for the multiplechild bonus
when the person receiving the family allowance disclaims it.
Information: The multiplechild bonus is paid out by the tax office upon appli-
cation.
What amount of family income is allowed when claiming a

multiple-child bonus?
If the family income did not exceed the amount of € 55,000 in 2023, there is
entitlement to the multiple-child bonus for 2022. The family income is the
total of the taxable income of the person filing the claim plus the taxable
income of the spouse / partner. However, the incomes are added up only if
both spouses / partners live in the same household for more than six months
during the calendar year in question. If either spouse / partner has a negative
income, this does not reduce the family income (no compensation of losses).
How to apply for the multiple-child bonus?

As a rule, the multiplechild bonus has to be applied for each calendar year by
way of the employee tax assessment (Form L 1 or FinanzOnline). If no employee
tax assessment is carried out, you can claim the payment from the tax office
using Form E 4. The spouse / partner of the person receiving the family allowance
can likewise apply for the multiplechild bonus in his / her employee tax assess-
ment (Form L 1 or FinanzOnline) or by using Form E 4. In this case, the recipient
of the family allowance must submit a statement of waiver to the tax office upon
request.

Example:
A taxpayer with four children, who receives family allowance for the
children, applies for the multiple-child bonus for 2023 in his / her
employee tax assessment for 2022. In 2022, that taxpayer had an
income of € 25,000; the spouse / partner had an income to the amount
of € 28,000; this adds up to a family income of € 53,000. As a result,
the requirements are met, and the taxpayer or the taxpayer’s
spouse / partner may apply for the multiple-child bonus.
C. Deductions in case of low income

(refunds of tax deductions, social security
refund and additional child allowance) Rz810a, 811ff
If you have no or only a low income, you may receive a tax refund in the
form of negative tax or a social security refund in the following cases:
If an income tax below zero results, the single-earner tax credit or
single-parent tax credit will be refunded. Income that is tax-exempt based on
bilateral (double-taxation agreements) or international-law agreements (e. g.
UNIDO, IAEA) is considered taxable income for the purpose of computing the
refund.
If entitlement to the transportation deduction exists and an income
tax below zero results, 55 % of the social security contributions but not more
than € 400 annually will be refunded (social security refund), in case of enti-
tlement to a lump sum for commuters not exceeding € 500. If you are entitled
to the surcharge on the transportation deduction, the maximum social secu-
rity refund also increases by up to € 650. In case of entitlement to the cost-
of-living tax credit of up to € 500 (see page 32), 70 % of the social security

contributions will be reimbursed in 2022, but no more than € 1,550. In case
of entitlement to the lump sum for commuters, the calculated and refundable
amount will increase by € 60 in the calendar year 2022.
Where a claim for the pensioner deduction exists and an income tax
below zero results, 80 % of the social security contributions but no more than
€ 550 will be refunded annually (social security refund). The reimbursement
is reduced by tax-exempt compensation or supplementary allowances. The
refund will be made in the course of the assessment and is limited to the
income tax below zero. In case of entitlement to the cost-of-living tax credit
of up to € 500 (see page 32), 100 % of the social security contributions will
be reimbursed in 2022, but no more than € 1,050.
Additional child allowance

Persons who earn no or low income receive an additional child allowance under
certain conditions in the employee tax assessment for 2022. The following
requirements must be met:
1. Income or childcare benefits or caregiver leave benefits

At least
– 30 days of taxable income from business or employment must have
been earned in 2022 or
– benefits under the Child Care Benefits Act or caregiver leave
benefits must have been received throughout 2022.
2. No or low income
In addition, the income (and the resulting income tax) must not have
exceeded a certain limit. The income limit depends on the number of
children for which family allowance was paid to you or your
spouse / partner for more than six months in 2022. It amounts to:

– € 13,749* (income tax less than € 550) for one child
– € 16,499* (income tax less than € 1,100) for two children
– € 18,769* (income tax less than € 1,650) for three children
– € 20,461* (income tax less than € 2,200) for four children
– For more children, the income limit increases accordingly: an
increase in income tax of € 550 must be taken into account for each
child
* before tax deductions
3. Sole earner / single parent or low income of (spouse) partner

If you meet the requirements under items 1 and 2, you are entitled to
the additional child allowance if
– you are entitled to the single-earner tax credit or the single-parent
tax credit (see page 33) or
– your spouse / partner also has no or low income. For the income limit
for your spouse / partner, the limits listed under item 2 apply. In this
case, only the person who received the family allowance for the
child is entitled to the additional child allowance.
Please mind the following: In order for the additional child allowance to be
taken into account in the tax assessment, you must confirm in the tax return
that the requirements are met. Item 5.2 in Form L 1 and item 4.2 in Form E 1
are available for this purpose.
If the additional child allowance is due, it will be automatically calcu-
lated and taken into account.

III.
Wage tax
calculation by
your employer
When computing your wage tax, your employer
can already take account of certain tax exemptions
or tax benefits. The following chapter gives you an
overview with the following contents:
• Travelling between home and workplace – lump sum

for commuters and transportation organised by an
employer
• Tax-exempt services by your employer (e. g. childcare
facilities, health insurance or provisions for the
future)
• Business trips (information on the mileage allowance,
as well as on per-diem allowances for business trips)
• Other remunerations in the form of vacation pay,
Christmas allowance and severance payments
• Miscellaneous bonuses, supplements and overtime
work payment
A. General information
What does your employer have to keep in mind when

calculating the wage tax?
When calculating your wage tax, your employer already considers several tax
exemptions and tax benefits. You should therefore inform your employer of all
circumstances and changes that may have an impact on your tax calculation
(e. g. marital status, place of residence, child(ren), being a single earner, being
a single parent, lump sum for commuters, tax office decision on tax allowances).
If you fulfil your reporting obligations (e. g. that the single-earner tax credit no
longer applies), your employer is responsible for correctly computing your wage
tax. Rz1208 Your employer must also hand you or provide you electronically with,
respectively, a statement regarding the wages / salary paid to you for your work
in a calendar month. Rz1199
This statement must comprise the following data:

• Gross earning
• Basis for mandatory contributions (social security contributions)
• Mandatory contributions
• Assessment base for your contribution to a company pension fund and
the amount paid
• Wage tax assessment base
• Withheld wage tax
• Family Bonus Plus
As a rule, after the end of a calendar year the employer must submit the
(annual) pay slips Rz1220ff for the year in electronic form to the tax office or to
the Austrian Health Fund by the end of February. The pay slips must corre-
spond to the official form (Form L 16).
Even if payroll accounting is done “by hand”, the pay slips must as a
rule be submitted in electronic form. In this case, ELDA (Electronic Data
46 Wage tax calculation by your employer

Exchange with the Austrian Social Security Providers), the communication
programme of the Austrian Health Fund, can be used. If no internet connection
is available, the paper-based pay slips may be sent to the tax office, namely
by the end of January.
As an employee, you may also ask your employer for a(n annual) pay slip
upon termination of the employment relationship. However, since the tax office
receives the pay slip data from your employer, this document is only for your
personal information. Please do not send this pay slip to the tax office.
B. Travelling between one’s home and place

of work Rz248aff
How are the costs for travelling between one’s home and
place of work recognised?
As a rule, the costs of travelling between one’s home and place of work are
covered by the transportation deduction.
Under certain circumstances, you may also claim the “small” or the
“large” lump sum for commuters Rz248a–276 and a commuters’ euro.
Go to bmf.gv.at/pendlerrechner for a commuter calculator. It serves
to determine the distance between home and workplace, and to assess
whether use of public transport is reasonable or not. Based on these
results, the amount of a possibly due lump sum for commuters and commut-
ers’ euro is to be determined. Actual travel costs cannot be claimed.
Even part-time employees who travel to their place of work at least
once per week are entitled to a lump sum for commuters. If the route home –
workplace is travelled on at least eleven calendar days in the calendar month,
the full lump sum for commuters is applicable. If the route home – workplace
is travelled on at least eight, but no more than ten calendar days in the cal-
endar month, two-thirds of the lump sum for commuters is applicable. If the
route home – workplace is travelled on at least four, but no more than seven
Wage tax calculation by your employer 47

calendar days in the calendar month, one-third of the lump sum for commut-
ers is applicable. The lump sum for commuters is also applicable during holi-
days and sick leave, but not during an extended maternity leave. When deter-
mining the distance, it is relevant whether use of public transport is reason-
able or not. For reasonableness of the use of public transport, the kilometres
plus the approach on foot or by vehicle to the respective entry and exit stops
are relevant. If use of public transport is not reasonable, the fastest road link
between home and work must be used.
Unreasonableness of use of public transport Rz253ff

In the following cases, public transport is deemed unreasonable:
• If no public transportation is available at least for half the distance
between home and work (or place of work and home).
• If there is an entry about the unreasonableness of the use of public
transport in the disability passport or a pass pursuant to § 29b Road
Traffic Regulations (Straßenverkehrsordnung) 1960 is on hand (or the
person is exempt from motor vehicle tax due to disability).
• In case of more than 120 minutes of travel for the one-way route between
home and work.
• If the travel time for the one-way route is between 60 and 120 minutes
(note: up to 60 minutes of travel time, use of public transport is in any
case reasonable), the distance-dependent maximum time is to be deter-
mined. This is 60 minutes plus one minute per kilometre of the one-way
route between home and work, but no more than 120 minutes. If this
distance-dependent maximum time is exceeded, use of public transport
is unreasonable.

Example:
The workplace, 25 km away, can be reached within 90 minutes by
a regional train and a bus. The distance-ependent maximum time is
85 minutes (60 minutes plus 25 minutes). As the time for the travel
distance “home – workplace” exceeds the distance-dependent
maximum length, use of public transport is not reasonable, and you
are entitled to the large lump sum for commuters.
You are entitled to the small lump sum for commuters if you can reasonably
be expected to use public transport.
Increased lump sum for commuters

To compensate for the increased fuel costs in the calendar year 2022 from
May to December, not only the previous (prorated) amounts for the “small” or
“large” lump sum for commuters, but also the additional (prorated) lump sums
must be taken into account.
Additional commuters’ euro

To further compensate for the increased fuel costs, an additional € 0.50 per
month per kilometre of the route travelled between home and work is avail-
able for the months of May to December 2022.
Tables for the calendar year 2022

In the following two tables you will find the monthly amounts applicable for
the calendar year 2022 for the small and large lump sum for commuters or
the prorated 2/3 or 1/3 claim.

Small lump sum for commuters
According to the commuter calculator, use of public transport on most of the
route is possible and reasonable.
Small lump sum for commuters
Distance Monthly amount Monthly amount Annual

January to April May to December amount
2022
at least 20 km up to 40 km € 58.00  € 87.00  € 928.00 
more than 40 km up to 60 km € 113.00  € 169.50  € 1,808.00 
more than 60 km € 168.00  € 252.00  € 2,688.00 
⅔ of the small lump sum for commuters

2022
more than 60 km € 112.00  € 168.00  € 1,792.00 
⅓ of the small lump sum for commuters

2022
more than 40 km up to 60 km € 37.67  € 56.50  € 602.68 
more than 60 km € 56.00  € 84.00  € 896.00 

Large lump sum for commuters
According to the commuter calculator, use of public transport on most of the
route is not possible or unreasonable.
Full large lump sum for commuters

January to April May to December amount 2022
more than 40 km up to 60 km € 214.00 € 321.00  € 3,424.00 
more than 60 km € 306.00  € 459.00  € 4,896.00 
⅔ of the large lump sum for commuters

more than 60 km € 204.00  € 306.00  € 3,264.00 
⅓ of the large lump sum for commuters

more than 20 km up to 40 km € 41.00  € 61.50  € 656.00 
more than 60 km € 102.00  € 153.00  € 1,632.00 

Application for lump sum for commuters and
commuters’ euro
You may apply for the lump sum for commuters and the commuters’ euro to
your employer in the course of the year. Make sure that your employer has
fiscally considered the lump sum for commuters and the commuters’ euro from
the start of your employment or from the beginning of the year, respectively
(see “Recalculation by the employer”, page 56).
If your employer has taken account of the lump sum for commuters
and the commuters’ euro, you need not claim the amount in the course of the
assessment. If the lump sum for commuters and the commuters’ euro have
not been considered in the current payroll accounting, you may also claim
them in your assessment. Please inform your employer immediately of any
changes in your route to the workplace.
If it is subsequently established that the information that you provided
to your employer did not correspond to actual conditions, you will be obliged
to correct the lump sum for commuters and the commuters’ euro in an
employee tax assessment, and to pay any additional wage tax. Rz274
If the lump sum for commuters and the commuters’ euro have already
been considered by the employer during the year, as a rule this enquiry must
be considered for the assessment as well. The result of the commuter calcu-
lator is not to be used, upon the taxpayer’s request, as part of the assessment
only if it is proven that in calculating the distance between home and work,
or in assessing the reasonableness of the use of public transport, incorrect
conditions are considered.
Incorrect conditions exist, for example, if the commuter calculator
considers a route via a non-public, private road.
If actually another means of transport or another route is determined
by the commuter computer, then this is not deemed consideration of incorrect
conditions, because the actually selected means of transport and the actually
selected route are relevant neither in the determination of the distance between
home and work nor in assessing the reasonableness of public transport.

Examples for the calendar year 2022
Example 1 (same employer and same route in 2022, 3/3 claim)

According to the commuter calculator, employee A is entitled to the
small lump sum for commuters in the calendar year 2022 from
January to December 2022 (reasonableness of public transport). She
covers the route home – workplace of 25 kilometres more than
10 days a month. She is entitled to the full small lump sum for
commuters. The lump sum for commuters amounts to € 58 per
month from January to April and € 87 per month from May to
December. Therefore, the small lump sum for commuters amounts to
a total of € 928 in the calendar year 2022 (€ 58 × 4 months and
€ 87 × 8 months = € 928).
The commuters’ euro (tax deduction) amounts to a total of
€ 150 in 2022 (25 kilometres × € 2 for the year = € 50; 25 kilometres
× € 0.50 × 8 months = € 100).

According to the commuter calculator, an employee is entitled to
the large lump sum for commuters in the calendar year 2022 from
January to December 2022 (unreasonableness to use public
transport). He covers the route home – workplace of 41 kilometres
more than 10 days a month.

He is entitled to the full large lump sum for commuters. The lump
sum for commuters amounts to € 214 per month from January to
April and € 321 per month from May to December. The lump sum for
commuters amounts to a total of € 3,424 in the calendar year 2022
(€ 214 × 4 months and € 321 × 8 months = € 3,424).
€ 246 in 2022 (41 kilometres × € 2 for the year = € 82; 41 kilometres
× € 0.50 × 8 months = € 164).

According to the commuter calculator, an employee is entitled to
the 2/3 of the large lump sum for commuters in the calendar year
2022 from January to December 2022, because she travels the route
home – workplace of 62 kilometres only 8 days a month. The lump
sum for commuters amounts to € 204 per month from January to
April and € 306 per month from May to December. The lump sum for
commuters amounts to a total of € 3,264 in the calendar year 2022
(€ 204 × 4 months = € 816 and € 306 × 8 months = € 2,448).
€ 248 in 2022 (62 kilometres × € 2 for the year, 2/3 of which =
€ 82.67; 62 kilometres × € 0.50 × 8 months, 2/3 of which = € 165.33).

Example 4 (change of employer during the year)
In 2022, an employee works for employer 1 from January to June
and travels the route home – workplace of 41 kilometres at least
11 days a month during this period. According to the commuter
calculator, he is entitled to the full large lump sum for commuters
(unreasonableness to use public transport). The lump sum for
commuters for employer 1 amounts to € 214 per month from January
to April and € 321 per month from May to June. Therefore, for the
period from January to June the lump sum for commuters amounts
to € 1,498 (€ 214 × 4 months and € 321 × 2 months).
The commuters’ euro for employer 1 for the period from
January to June amounts to € 82 (41 kilometres × € 2 in the year =
€ 82 divided by 12 = € 6.83 × 6 months = € 41; 41 kilometres ×
€ 0.50 × 2 months = € 41).
From July to December he works for employer 2. The route
home – workplace amounts to 27 kilometres (reasonableness of
public transport) and he travels it at least 11 days a month. Accord-
ing to the commuter calculator, he is entitled to the full small lump
sum for commuters. The small lump sum for commuters for employer
2 amounts to € 87 per month and a total of € 522 for the period
July to December 2022 (€ 87 × 6 months = € 522).
The commuters’ euro for employer 2 for the period from
July to December amounts to € 108 (27 kilometres × € 2 in the year
= € 54 divided by 12 = € 4.50 × 6 months = € 27; 27 kilometres ×
€ 0.50 × 6 months = € 81).
In total, the lump sum for commuters in the calendar year
2022 therefore amounts to € 2,020 and the commuters’ euro
(tax deduction) € 190.

Recalculation by the employer for 2022
If the employer took into account the lump sum for commuters or the com-
muters’ euro in the payroll accounting, the employer was obliged to carry out
a recalculation for the calendar year 2022 by August 2022 at the latest and
to take the higher amounts into account. As long as the conditions remained
the same, no new printout from the commuter calculator was required.
Only if the higher amounts were not taken into account yet by the
employer can they be claimed in the employee tax assessment 2022. The
respective total annual amounts must be entered under item 10 in Form L 1
for 2022.
Lump sum for commuters in case of multiple

employments Rz272ff
If you simultaneously had more than one employer during a calendar year and
at least one employer has not considered the (correct amount of the) lump
sum for commuters, or the dimension of the total lump sum for commuters
considered exceeds a full lump sum for commuters, please use Form L 34a as
an additional calculation tool for determining the lump sum for commuters.
Commuters’ euro Rz808aff
In addition to the lump sum for commuters, a commuters’ euro is applicable.
The amount of the commuters’ euro is calculated based on the distance
home – workplace and reduces the wage tax as a tax deduction. This tax
deduction amounts to € 2 per kilometre of the one-way route between home
and work per year, regardless of whether the large or small lump sum for
commuters is applicable. If the lump sum for commuters is to be prorated, the
commuters’ euro is to be prorated to the same extent. To compensate for the
increased fuel costs, an additional € 0.50 per month per kilometre of the route
travelled between home and work is available in the months of May to Decem-
ber 2022.

Employer-organised transportation Rz742ff
Employer-organised transportation is defined as the transportation which an
employer organises to transport his / her employees from their respective
homes to their workplaces and back in vehicles used by public transport. The
monetary benefit that employees derive from employer-organised transpor-
tation does not constitute a taxable remuneration in kind. Rz742
If during the wage-payment period an employee is transported mainly
in tax-free employer-organised transportation, the employee is not entitled
to a lump sum for commuters. Employer-organised transportation is the main
means of transport if the employee is transported in tax-free employer-or-
ganised transportation on more than half the working days in the wage-pay-
ment period. Whenever an employee must pay for employer-organised trans-
portation, the expense is deductible as income-related expenses up to that
maximum amount which corresponds to the lump sum for commuters due in
the specific case. In this case, no commuter euro is applicable. Rz748
Whenever an employee must cover certain distances between his / her
home and the stop for boarding the existing transportation provided by
his / her employer, this distance will be considered in the same manner as if
it were the distance between his / her home and his / her place of work. For
the purposes of the lump sum for commuters, the entry stop for boarding the
transportation provided by his / her employer is thus regarded as the work-
place. The amount of the lump sum for commuters for the leg, however, is
limited to the fictional lump sum for commuters for the whole journey (includ-
ing employer-organised transportation). Rz750
Public transport ticket (Öffi-Ticket) from employer Rz750aff

If your employer provides or pays all or part of the costs for a weekly,
monthly or annual ticket for public transport, this does not constitute taxable
salary if the ticket is valid at least at the place of residence or at the place
of work. Rz750a

However, you are not entitled to the lump sum for commuters if you
are transported on the route between home and the place of work mainly at
the expense of the employer. This is the case if your employer pays or provides
you with a public transport ticket (Öffi-Ticket) for more than half of the work-
ing days in the wage-payment period and this ticket covers the route between
home and the place of work. Rz750d
C. Tax-exempt payments by the employer Rz45ff
Which payments by the employer remain tax-exempt in the

current payroll accounting?
• Use of the employer’s facilities and premises – free of charge or at
reduced price – which the employer makes available to all or specific
groups of employees. This comprises e. g. recreation homes and health
resorts, kindergartens, sports facilities or company libraries, as well as
measures for health promotion and prevention, as far as these are
covered by the range of services of public health insurance, as well as
vaccinations. Rz77
• Childcare grants up to a maximum amount of € 1,000 per child and
calendar year that the employer makes available to all or specific groups
of employees. The employee must have received family allowance for
the child for more than six months a year, and the child must not have
reached the age of ten at the beginning of the calendar year yet. Rz77cff
• Voluntary contributions by the employer to the burial of an employee
or of the spouse / partner or children of the same, who are entitled to
more than six months of family allowance or support money deduc-
tion. Rz101

• Benefits from attending company events up to € 365 per year (company
excursions, cultural events, company festivities, etc.) and the remunera-
tions in kind received in such contexts, up to € 186 per year, such as
Christmas presents, gift vouchers or gold coins. Rz78ff
• Payments by the employer to provident schemes (e. g. endowment insur-
ances, life insurances, health insurances, shares in pension investment
funds or contributions to pension funds) for all or specific groups of
staff members (e. g. all wage-earners or all salaried employees) or to the
works-council fund, up to € 300 per year and staff member. Rz81ff This
may also be in the form of converting remunerations into such retire-
ment-plan contributions. Rz81e This tax exempt amount may be claimed for
every employer; it may thus also be claimed two or several times per
year.
• Voluntary social contributions of the employer to the works council
fund and voluntary contributions to eliminate damage after natural
disasters. Rz92
• Gratuitous or reduced-price transfer of staff shares in the employer’s
company to all or specific groups of employees up to € 3,000. Such staff
shares must be kept for five years before they ultimately become
tax-exempt. Rz85ff
• Employee profit-sharing scheme: From 2022, employers can grant
active employees a tax-exempt share of profits. The prerequisite is
that it is granted to all employees or certain groups of employees.
The earnings before interest and taxes under company law for the
fiscal years ending in the last calendar year are used. The benefit
amounts to up to € 3,000 per year per employee. Rz112e
• Cost-of-living premium: Allowances and bonus payments that the
employer will also grant in 2022 as a result of increased prices are
tax-exempt up to an amount of € 2,000. An additional € 1,000 is tax-
exempt if the cost-of-living premium is paid on the basis of a regulation
on wages (e. g. collective agreement or company agreement). If both an

employee profit-sharing scheme (see page 59) and a cost-of-living
premium were paid out by the employer in the year 2022, only a total of
€ 3,000 can be treated as tax-exempt for both payments. Rz112k-112l
• * Free or reduced-price meals and beverages at the workplace. Rz93ff
There are restrictions if food vouchers are handed out instead. Meal
vouchers will remain tax-exempt to € 8 per working day, food vouchers to
the amount of up to € 2 per working day.
• Employee discounts: The term “employee discounts” describes benefits
in kind from the free or discounted provision of goods or services
offered by the employer or a group company affiliated with the
employer in general business.
Employee discounts are tax-exempt up to the following amounts:

• Employee discounts up to 20 % are tax-exempt (tax-exempt amount)
and do not lead to remunerations in kind.
• If the employee discount in the individual case exceeds 20 %, overall an
annual tax allowance of € 1,000 is applicable, where the employer must
disclose all discounts granted to an employee during a calendar year
that exceed 20 %.
Home office flat rate Rz766h-766k

To compensate for the costs arising from the home office activity, the employer
can pay a so-called home office flat rate. Up to € 3 per home office day can
be paid out as tax-exempt for a maximum of 100 days in the calendar year
2022. A home office day exists if the professional activity is carried out exclu-
sively at home on the basis of an agreement made with the employer. The
term “home” does not only refer to the private home of the employee, but
also to the home of close relatives (e. g. partner). If the total amount of € 300
per year (€ 3 / day × 100 days) is not used up, e. g. because the employer
disbursed only € 2 per home office day, then the difference can be asserted
in the employee tax assessment (see page 139).

D. Business trips Rz700-741
What reimbursements for business trips remain tax-exempt?

On business travels, the following reimbursements by the employer are not
subject to wage tax:
• Travel costs (e. g. mileage allowance)
• Per-diem allowances
• Overnight accommodation costs
What is a business trip?

We speak of a business trip (short-distance business trip) if an employee
works away from his / her duty station (office, workshop, factory, warehouse,
etc.). We also speak of a business trip (long-distance business trip) if an
employee has to work at such a distance for a longer period of time that
he / she cannot reasonably be expected to return to his / her permanent dom-
icile (family domicile) every day. In both cases, the employee travels on busi-
ness at his / her employer’s instructions. However, the distinction is important
for the period of granting tax-exempt per-diem allowances (see “Per-diem
allowances”, page 63).
Travel costs
Reimbursements of the actual travel costs (e. g. rail, air, taxi) are tax-exempt.
When using one’s private car, receipts of mileage allowance are tax-exempt.
The mileage allowance amounts to the following sums:
Vehicle Mileage allowance 2022
Passenger car € 0.42
For each person taken along € 0.05
Motorcycle € 0.24
Bicycle € 0.38

The mileage allowance for passenger cars may be paid for a maximum of
30,000 km per year without any wage tax deductions. As a rule, a vehicle log
must be kept if payment of the mileage allowance is to be tax-exempt. It must
contain the following: Date, mileage reading, number of kilometres travelled
on business per day, point of departure and destination, as well as purpose
of each trip. No further tax-exempt travel costs may be paid in addition to
the mileage allowance. The mileage allowance also covers the highway toll
sticker, highway and tunnel toll payments, as well as parking charges. The
bicycle mileage allowance is limited to 1,500 km.
Tax-exempt reimbursements for travel costs are separate from any
per-diem entitlement.
What is the procedure for cost reimbursements concerning

business trips beginning at one’s place of residence?
If trips to a place of deployment commence directly at one’s domicile in the
majority of days in a calendar month, these are considered as trips between
one’s workplace and domicile as of the subsequent month, for which the
transportation deduction or, if applicable, the lump sum for commuters may
be claimed. These reimbursements are thus taxable from the subsequent
month on.
Per-diem allowances
When travelling on business in Austria, a maximum per-diem allowance of
€ 26.40 per day is tax-exempt. The business trip must last for more than three
hours. From that duration on, one twelfth of € 26.40 (i. e. € 2.20) can be left
tax-exempt for each commenced hour.

What is the tax procedure for per-diem allowances received
for short-distance business trips?
If your short-distance business trips (up to 120 km, as a rule) always or quite
regularly take you to the same location or several locations (e. g. a building
site, a branch office) and the regulations for your wages (your collective agree-
ment) offer no better solution, the period for receiving this allowance is lim-
ited. In this case, when returning home every day, your per-diem allowances
are no longer tax-exempt once the external posting has become a new centre
of activity. We speak of a new centre of activity if a person Rz300–310
• spends more than five days running in one and the same location, or
• works at a workplace at regular intervals (once every week) and exceeds
an initial phase of five days, or
• works repeatedly, but not regularly, at a workplace and exceeds an
initial phase of 15 days during the calendar year, or
• works in the same assigned area (e. g. a district representative) for more
than five days, or
• works as a driver (e. g. bus driver) along the same routes or lines for
more than five days.
In such cases, tax-exempt per-diem allowances are granted only for the initial
phase of 5 or 15 days. If the per-diem allowance is part of a collective agree-
ment or a similar regulation on wages, the per-diem allowances continue to
be tax-exempt, as part of the “one-twelfth rule” of the Austrian Income Tax
Act (Einkommensteuergesetz), up to € 26.40 per day (€ 2.20 for each com-
menced hour, minimum period: more than three hours), irrespective of whether
the period or the type of the business trip establishes a new centre of activ-
ity. This applies to following types of work:
• Sales force
• Drivers
• Construction-site and assembly jobs

• Personnel leasing
• Temporary jobs at a place of deployment in another municipality for
6 months
• Travel allowances to members of the works council
What is the tax procedure for per-diem allowances received

for long-distance business trips?
If you cannot reasonably be expected to return home to your permanent
domicile (family domicile) every day (over 120 km, as a rule), tax-exempt per-
diem allowances of up to € 26.40 per day may be paid when working at the
same place for six months.
Overnight accommodation costs

The employer may pay tax-exempt reimbursements for the cost of overnight
accommodation, including breakfast, against receipts for overnight stays in
Austria. A lump sum of € 15 per night is tax-exempt if no receipts are shown.
However, if no expenses are incurred for the overnight stay (e. g.
accommodation is provided), no tax-exempt lump sum may be paid. Additional
expenses (e. g. for breakfast) may be claimed at the tax office as income-re-
lated expenses. Without receipt, these costs are deemed to amount to € 4.40
for trips in Austria and € 5.85 per overnight stay when travelling abroad.

Journeys abroad
The employer may pay tax-exempt per-diem allowances and accommodation
allowances for trips abroad at the maximum rate applicable to foreign travel
assignments of Federal employees. Tax-exempt reimbursements for overnight
accommodation costs, including breakfast, may also be paid in the actually
incurred amounts when producing a receipt. Below is the current list of per-
diem and overnight accommodation allowances for the countries bordering
on Austria, as well as the United States:
Country* Per-diem allowance Accommodation allowance
Germany € 35.30 € 27.90
Italy € 35.80 € 27.90
Liechtenstein € 30.70 € 18.10
Switzerland € 36.80 € 32.70
Slovakia € 27.90 € 15.90
Slovenia € 31.00 € 23.30
Czech Republic € 31.00 € 24.40
Hungary € 26.60 € 26.60
USA € 52.30 € 42.90
* Special rates apply to certain major cities (e. g. Rome, Milan, New York, or Washington)
and border regions (e. g. Freilassing). You find the complete list of rates for business
trips abroad in the Annex to the Austrian Wage Tax Guidelines 2002 at bmf.gv.at
(Richtlinien / Guidelines, Lohnsteuerrichtlinien / Wage Tax Guidelines, Anhang / Annex).

E. Employers’ contributions to pension funds Rz756–766g
Are contributions to pension funds tax-exempt?

The contributions that an employer pays for his / her employees into a pension
fund, as defined in the Austrian Pension Fund Act (Pensionskassengesetz), are
tax-exempt. Contributions to foreign pension funds are tax-exempt only in
those cases in which there are statutory obligations, or if they are paid to
institutions abroad within the meaning of the Austrian Pension Fund Act
(Pensionskassengesetz).
Please remember, however, that the future pensions deriving from
these employers’ contributions are fully subject to tax liability. Rz758 If the future
pension is based on a pension fund with employee contributions, only one
quarter will be taxed. If and insofar as you claim a bonus for a premium-aided
pension scheme, the future pension is tax-exempt in its entirety (see page 178).
The exemption from wage tax also applies to employers’ contributions to relief
funds or foundations promoting employees.
F. Miscellaneous remunerations Rz1050ff
What are miscellaneous remunerations?

Miscellaneous remunerations are payments that are received on a one-off basis
or at major intervals, in addition to the current wages. The most important types
of miscellaneous remunerations are holiday pay and Christmas allowance
(13thand 14th monthly salary).
Further examples of miscellaneous remunerations include the following:

• Severance payments
• Balance-sheet allowances
• Bonuses
• Anniversary bonuses
• Profit sharing plans

Holiday pay and Christmas allowance
How are holiday pay and Christmas allowance taxed?

If employees receive a 13th and 14th salary from their employer, these remu-
nerations are tax-exempt up to an amount of € 620 per year. The remaining
amount is taxed at flat tax rates.
The wage tax for miscellaneous remunerations within the one-sixth of the year is:
for the first  € 620 0.00 %
for the next € 24,380 6.00 %
for the next € 25,000 27.00 %
for the next € 33,333 35.75 %
From a current annual income of € 500,000 or more, further remuneration is taxed at

the marginal tax rate in accordance with the tax scale.
Miscellaneous remunerations are, however, taxed only up to a certain ceiling,

the so-called “one-sixth of the year”, at a flat tax rate.
The “one-sixth of the year” is calculated as follows:

The regular (gross) remunerations accruing in a calendar year
×2
number of calendar months expired (since the beginning of the year)
If the remunerations remain the same, the “one-sixth of the year” thus corre-
sponds to two monthly remunerations, which is precisely the 13th and 14th
monthly salary The employer must ensure that no more than one-sixth of the
current remunerations actually received in the calendar year is taxed at a
preferential rate. The amount of the miscellaneous remunerations exceeding
the “one-sixth of the year” is not taxed at the preferential tax rate but
together with the regular salary paid in that particular month.

In case of low miscellaneous remunerations (generally up to a monthly
gross salary of approximately € 1,000) an amount of up to € 2,100 is tax-exempt.
The social security contributions due on miscellaneous remunerations
are deducted before applying the flat tax rate.
Severance payments Rz1070ff
The provisions of the “Austrian Company Staff Pension Act” (Betriebliches
Mitarbeitervorsorgegesetz) have been in force since 2003.
When assessing the tax due on severance payments, one must distin-
guish whether the employee has a severance payment claim under the “old”
or already under the “new” severance payment system.
What must be remembered for employment contracts

beginning in 2003 or later?
As a rule, the “new” severance payment system must be applied to employees
entering into an employment relationship in 2003 or later.
In this case, the employer must contribute 1.53 % of the gross remu-
neration to a company pension fund. These employees cannot claim a flat tax
rate of 6 % for their collective-agreement or voluntary severance payment.
What must be remembered for employment contracts

beginning before 2003?
If an employee stays within the “old” severance payment system, there are
no changes. If employer and employee agree on a transition to the “new”
system, there are the following options:
• Freezing the “old” severance-pay claims up to the transition date and
paying 1.53 % of the gross remuneration as of the transition date:
In this case, the “old” provisions continue to apply unchanged to the
frozen amounts. Rz1087c
• Transfer of the full amount of the “old” severance payment claims to a
company pension fund:

In this case, all statutory severance payment claims up to the transition
date are transferred to a company pension fund. With regard to the
statutory severance payment, the new provisions apply exclusively.
Neither can a collective-agreement severance payment be taxed at the
flat tax rate of 6 %. However, the provisions regarding voluntary sever-
ance payments continue to apply unchanged. Rz1087d
• Partial transfer of the “old” severance payment claims to a company
pension fund:
Here, the part of the claims up to the transition date is frozen, and the
other part is transferred to a company pension fund. The provisions
regarding statutory and voluntary severance payments continue to
apply to the frozen part. Rz1087f
How are statutory and collective-agreement severance

p
ayments taxed?
• Taxation under the “old” system:
Those statutory and collective-agreement severance payment entitle-
ments that are paid by the employer because the employee – with an
employment relationship dating back to before 2003 – would not switch
to the “new” system, or because claims were frozen at a specific point
in time, must as a rule be taxed at the flat tax rate of 6 %. A lower rate
may be applied to lower remunerations.
• Taxation under the “new” system:
Severance payment claims that are paid to employees from a company
pension fund are subject to the flat tax rate of 6 %. If claims are trans-
ferred to a provident scheme (e. g. a pension fund), the full amount is
tax-exempt Rz1079aff. The subsequent annuity payments by the insurance
company or the pension fund are likewise tax-exempt Rz1079a. Sever-
ance-pay claims under collective agreements, which arise after the date
of transfer to the new system, no longer benefit from taxation at the
flat tax rate of 6 %. Rz1087g

How are voluntary severance payments taxed?
Voluntary severance payments Rz1084ff which accrue upon or after terminating
an employment contract and amount to three monthly incomes are taxed at
the flat tax rate of 6 % (possibly plus increases on the basis of established
service periods, unless statutory severance payment claims accrue for these
service periods), but maximally to the ninefold amount of the maximum
contribution basis under the Austrian General Social Security Act. All remu-
nerations beyond this level are taxed at the current tax rate. If there are
qualifying periods under a company pension fund (new severance payment
system), the remunerations are taxed at the current rate.
Other miscellaneous remunerations
Are there other miscellaneous remunerations for which

tax benefits are granted?
Special rules apply to the following other miscellaneous remunerations:
• Additional payments Rz1105ff, dismissal compensations Rz1104af and settle-
ment awards Rz1103 are taxed according to the tax scale. After subtraction
of the social security contributions that are due on these amounts,
one-fifth of the remuneration (not exceeding the ninefold amount of the
Austrian Social Security Number maximum contribution basis) remains
tax-free in order to mitigate the effect on the progression scale and to
take account of tax-exempt supplements. If the employee has trans-
ferred all of his / her severance payment claims to the “new” system and
if a settlement award is paid, the latter may be taxed at the flat tax
rate of 6 % up to an amount of € 7,500. This benefit is not available to
employees who have remained in the “old” system completely, or whose
claims were fully or partly frozen at a certain point in time. Rz1102b
• Compensation payments Rz1108ff for non-consumed holiday periods are
divided up. If they relate to current remunerations, they must be taxed

according to the tax scale. If they relate to miscellaneous remunerations,
they are taxed at the flat tax rate of 6 %.
• Pension settlements Rz1109ff are to be taxed at half the tax rate only if their
cash value in 2022 does not exceed € 13,200. If the pension compensa-
tion is higher, the full amount is taxed according to tax scale in the
calendar month in which it is paid. The employer may also transfer the
cash value of a pension compensation to a pension fund (not taxable), in
order to avoid taxation.
• Up to an amount of € 22,000, social-plan payments Rz1114a benefit from
half of the applicable tax rate.
G. Bonuses and supplements Rz1126ff
What tax-exempt bonuses and supplements are there?

Bonuses based on collective agreements, company agreements or statutory
regulations are tax-exempt up to a maximum amount of € 360 per month.
The prerequisite is that the work

• causes considerable soiling of the employee and his / her clothing
(surcharge for dirty work) or
• causes extraordinary hardship, as compared to generally customary
working conditions (in this sector) (pay for hardship at work), or
• necessarily causes a health hazard on account of the noxious impact
of substances or radiation, extremely high or low temperatures,
or humidity (pay for hazards at work).
Supplements for work on Sundays, holidays and at night, together with the
accompanying overtime bonuses, are also tax-exempt up to a maximum
amount of € 360 per month.

H. Overtime work Rz1145ff
How is “normal” overtime work taxed?

The basic pay for overtime work must always be taxed according to the
current tax scale. Supplements for the first ten hours of overtime work per
month are tax-exempt to no more than 50 % of the basic pay, up to a monthly
maximum total amount of € 86.
I. Supplements for night work and

night overtime work Rz1142ff
When are supplements for night work and night overtime

work tax-exempt?
For tax purposes, nighttime is defined as the period from 19:00 o’clock to
07:00 o’clock. Only supplements for working hours performed during a coher-
ent night work time of at least three hours (block time) are taxed at a pref-
erential rate. A special regulation exists for employees whose normal working
hours are mainly in the night period during the wage-payment period. Rz1152f
For these employees, the tax allowance of € 360 per month increases by 50 %
to € 540 per month. Specific rules apply to claims to tax exemption regarding
supplements for work on Sundays, holidays or at night. The essential points
are that the company’s operations require the provision of work during that
time, and that there are specific records to prove the time of work.

J. Recalculation by the employer Rz1189ff
What does recalculation by the employer mean?

As a voluntary and special service, the employer or the pension-insurance
agency may, amongst others, balance out differences in amounts in connection
with the monthly tax assessment base in the course of a “recalculation of the
wage tax". This procedure does not require any application.
If more than one-sixth of the incoming current remunerations has been
taxed at a preferential rate as other remuneration during the year, the
employer must carry out a “wage tax roll-up” in December (or in the month
of termination) and pay subsequent tax on the excess.
If you have worked for your employer all year, or if you have received
a pension from your pension-insurance agency all year, and no tax allowance
was recognised for you, the employer or the pension-insurance agency can
consider your trade union dues (this requires timely presentation of the doc-
uments, of course) and recalculate the tax for miscellaneous remunerations
within the one-sixth of the year (with regard to the tax-exempt amount and
the phase-in rule).

IV.
What claims
may be asserted
in the employee
tax assessment?
The following items are deductible after the end of a
year:
• Single-earner and single-parent tax credit

• Increased pensioner deduction
• Support money deduction
• Multiplechild bonus
• Lump sum for commuters (unless already claimed
by your employer)
Details on the tax deduction amounts (including
multiplechild bonus) can be found in Chapter II.
This chapter focusses on:
• Special expenses (e. g. church tax payments,

specific donations)
• Income-related expenses (e. g. typical work clothes,
costs of basic and further training or re-training)
• Extraordinary burdens with deductible and
without deductible (e. g. medical expenses)
• Official certifications and victim passes
• Family Bonus Plus
A. Special expenses Rz429ff
What are special expenses?

The Austrian Income Tax Act 1988 (Einkommensteuergesetz) lists certain
private expenses that are taxed at preferential rates. If the listed expenses
are income-related expenses or operating expenses at the same time, they
are deductible as such.
An unlimited or a limited amount may be claimed for the following
special expenses:
• Certain pensions and permanent burdens (e. g. benefit pension, life annuity,
retirement pension, in-return pension, maintenance pension, mixed pension)
to an unlimited amount. Pensions and permanent burdens are regularly
recurring benefits which are paid on the basis of a uniform and legally
enforceable obligation and whose duration depends on the occurrence of
an uncertain event such as the death of a person. Where pensions are paid
in return for the transfer of assets (e. g. a house), only those pensions that
exceed the value of the asset and are reasonable in amount are deductible.
• Contributions to voluntary continued insurance, including the sub
sequent acquisition of insurance periods to unlimited amounts Rz579
• Church tax payments – up to a maximum amount of € 400 Rz558–560
• Tax-consultancy costs – to an unlimited amount Rz561–564a
• Donations to certain teaching and research institutions and to umbrella
organisations promoting sports for the disabled Rz565–573
• Donations to humanitarian institutions (charitable organisations,
development aid or disaster relief organisations)
• Donations for environmental, nature and species protection Rz568
• Donations to officially authorised animal shelters Rz568
• Donations to volunteer fire departments and regional fire-fighting
associations Rz569
Donations are deductible only to the extent that they do not exceed 10 % of the
total amount of income of the relevant year of assessment. Rz586
What claims may be asserted in the employee tax assessment? 77

Note:
Special expenses for voluntary continued insurance (including the
subsequent acquisition of insurance periods) under the statutory
social security pension scheme, church tax payments and
deductible donations will be sent electronically directly to the tax
administration by the receiving organisation. Hence, these no
longer need to be asserted in the tax returns. For transmission,
you must provide the organisation with your first and last name
and date of birth. This information is encrypted in compliance with
the applicable data protection regulations and to be used only by
the tax office for the purpose of consideration in the assessment.
Therefore, documents relating to these special expenses do not
need to be retained (see page 79).
When may special expenses be claimed?

Generally, the relevant point in time is when the payment is made. The unlim-
ited contributions to a voluntarily continued insurance coverage (subsequent
acquisition of insurance periods) can be split over ten years upon applica-
tion. Rz483ff
Can payments, made for other persons, be claimed as

special expenses (extended circle of persons)?
Contributions to continued payments to the statutory social security scheme,
subsequent acquisition of insurance periods for time spent at school, self-
insurance of relatives and church tax payments are also deductible if made
for a spouse / registered partner not living separated on a permanent basis
or for a child for which one is entitled to child deduction or support money
deduction. The same applies to a partner in a domestic partnership with
child.‌ Rz575
78 What claims may be asserted in the employee tax assessment?

Note:
In the following cases, please fill in Supplement L 1d to Form L 1 for
special consideration of special expenses:
• when considering a contribution to a domestic church or religious

community, if the data communicated differ
• for foreign donations / foreign church tax payments
• in case of subsequent acquisition of insurance periods and
voluntary continued insurance
For more information, see the completion instructions for L 1d
What procedure must be followed to claim special

expenses?
You can claim your special expenses in the course of your employee tax
assessment. Keep your receipts for a period of seven years, since they may
have to be shown to your tax office on request. Vouchers of electronically
communicated special expenses do not need to be retained.
The application for certain special expenses (e. g. housing creation and
renovation) is possible for the last time in the 2020 assessment. For further
information please see the Tax Book 2021.

B. Types of special expenses
Insurance premiums
Which insurance premiums may be deducted?

Contributions to voluntarily continued insurance coverage under the statutory
social security pension scheme and payments for the subsequent acquisition
of insurance periods under the statutory social security scheme Rz579f are
deductible to the full amount without any limit on maximum amounts (no
quartering).
When must tax on insurance premiums be paid with

r etroactive effect?
If claims are settled by a capital payment, before or when the annuity pay-
ments commence, tax must be paid retro-actively for the amounts claimed as
special expenses. Rz606 Tax on insurance premiums must also be paid subse-
quently if life-insurance claims – without proof of a financial distress – are
assigned, bought back or mortgaged within ten years. The subsequent taxa-
tion applied to the payment with retroactive effect is 30 % of the amounts in
question. In the case of reimbursements, future premiums cannot be claimed
up to the amount of the reimbursement.
Church tax payments Rz558–560
To what extent can church tax payments be

deducted? Rz558-560
Payments to state-recognised churches and religious communities may be
claimed up to a maximum amount of € 400 per year. Compulsory contributions
paid to domestic churches or religious communities are directly communicated
electronically from the receiving organisation to the tax administration. Hence,
these no longer need to be asserted in the tax returns. For transmission, you

must provide the organisation with your first and last name and date of birth.
This information is encrypted in compliance with the applicable data protec-
tion regulations and to be used only by the tax office for the purpose of
consideration in the assessment. To assert compulsory contributions to a
foreign church or religious community, please use Form L 1d.
Donations
What donations are tax-deductible? Rz565-573

A tax benefit is granted for donations to research and teaching institutions.
The following benefited recipients of donations are specifically listed in the
law:
• Universities, art colleges, Academy of Fine Arts
• Research Promotion Fund
• Austrian Academy of Science
• Austrian National Library, Austrian Archaeological Institute, Institute for
Research into Austrian History
• Federal Office of Monuments and certain museums
• Umbrella organisations promoting sports for the disabled
• Institutions comparable in terms to the points listed above and
headquartered in a Member State of the EU or a country with which
there is comprehensive legal and administrative cooperation. Provided,
however, that the donation supports Austrian science, adult education,
arts and culture or Austrian sports for the disabled.
• Diplomatic Academy
• International Anti-Corruption Academy
Moreover, donations paid to benefited corporations for charity purposes, for

fighting poverty and need in developing countries, as well as relief in case of
national and international emergencies are recognised under special expenses
by the fiscal authorities.

Donations of money to organisations for environmental, nature and
species protection and officially authorised animal shelters are deductible as
special expenses. Donations to volunteer fire departments and regional
fire-fighting associations are also deductible.
You can find a list of preferentially treated beneficiary recipients of
donations at bmf.gv.at. Donations paid to benefited domestic organisations
are directly communicated electronically from the receiving organisation to
the tax administration. Hence, these no longer need to be asserted in the tax
returns. For transmission, you must provide the organisation with your first
and last name and date of birth. This information is encrypted in compliance
with the applicable data protection regulations and to be used only by the
tax office for the purpose of consideration in the assessment. To assert dona-
tions to benefited foreign organisations, please use Form L 1d.
What amount of donations can be deducted? Rz586ff

Only monetary donations or donations in kind to the institutions directly
considered in the law (e. g. museums, universities) can be deducted as special
expenses. Donations can be deducted only to the extent of 10 % of the total
amount of the income of the current year.
Environmental special expenses Rz 573a-573h

From calendar year 2022, expenses for the thermal and energy renovation of
buildings and expenses for replacing a fossil-fuel heating system for a cli-
mate-friendly heating system (“boiler replacement”) can be deducted in a
lump sum as special expenses. It is granted under the following conditions:
• After 30 June 2022, a federal subsidy was paid out for the expenses
under the Environmental Subsidy Act,
• the data has been transmitted to the tax administration and
• the expenses (minus paid subsidies from public f unds) exceed the
amount of € 4,000 for thermal and energy renovation of buildings or
€ 2,000 for a “boiler replacement”.

What is required to be granted the “lump sum for
environmental special expenses”?
The declaration that the lump sum is to be used must be submitted to
Kommunalkredit Public Consulting as part of the application for federal fund-
ing. In addition, authorisation to the transfer of data to the tax office is
required.
In the case of condominium associations, the property management
must electronically inform Kommunalkredit Public Consulting in the final invoice
for the individual homeowners whether the lump sum for special expenses
should be taken into account or not.
The required data is transmitted by Kommunalkredit Public Consulting.
The due lump sum is then automatically taken into account by the tax office
as part of the employee tax assessment. There is no provision for a separate
application as part of the assessment.
How much is the “lump sum for environmental

special expenses”?
The annual lump sum for special expenses for subsidised thermal and energy
renovation amounts to € 800 and for subsidised “boiler replacement” to
€ 400. These amounts will then be automatically taken into account in the
employee tax assessment for five years. Further information on the subsidies
can be found on the website of Kommunalkredit Public Consulting.
From when can the “lump sum for environmental special

expenses” be taken into account?
It will be granted for the first time for the assessment year 2022 if the appli-
cation for funding was submitted after 31 March 2022 and the funding granted
was paid out after 30 June 2022.

Examples for environmental special expenses:
Examples of thermal and energy renovation to improve the energy and heat
efficiency of a building are insulation of external walls, insulation of roofs, and
replacement of windows. Replacement of a fossil heating system (e. g. oil, gas,
coal, coke) or an electricity-based heating system (night or direct storage
heaters) with a climate-friendly heating system occurs, for example, if the new
heating involves local or district heating, a wood-fired central heating system
or a heat pump.
C. Income-related expenses Rz223ff
What are income-related expenses?

An employee incurs income-related expenses in the form of expenses or
expenditures that are related to his / her job. They are therefore directly
connected to the work provided by an employee.
Certain income-related expenses such as, for example, statutory social
security contributions, membership contributions to chambers and contribu-
tions to promote housing construction are automatically settled by the
employer when deducting wage tax. The service fee for your “e-card” (elec-
tronic social security identification) is also a statutory contribution, which is
deducted automatically in the course of wage accounting. Rz243ff
Income-related expenses with effect on tax will reduce income tax
payments by the amount of the respective marginal tax rate (see page 27).
You can claim the lump sum for commuters from your employer. If you
have failed to do so, you can still claim it from the tax office in the course of
an employee tax assessment.
Other income-related expenses may subsequently be claimed from
the tax office in the course of an employee tax assessment.

What are the essential features of income-related expenses?
As a rule, it must be possible to provide evidence of income-related expenses
(invoices, vehicle log). If no proof can be furnished for the type and amount
of the expense, substantiation is sufficient.
Note
Please do not enclose documents with the tax return. However,
please keep these documents for seven years, since they must be
shown to the tax office upon request.
What is the lump sum for income-related expenses?

Every active employee is entitled to a lump sum for income-related expenses
to the amount of € 132 per year. This lump sum is already included in the wage
tax tables and is deducted from the tax base for wage tax irrespective of
whether income-related expenses are actually incurred.
The following income-related expenses, which are incurred most fre-
quently, therefore reduce the tax payment only if their total amount is more
than € 132 per year. Rz320ff
• Work clothes Rz322f
• Tools and equipment Rz277
• Work room Rz324ff
• Cost of basic, further and re-training Rz358ff
• Costs of works council contribution Rz242
• Computers Rz339f
• Two households Rz341ff and journeys home Rz354ff
• Specialised literature Rz353
• Bicycle Rz356a
• Travel costs
• Risk money Rz357

• Internet Rz367
• Motor vehicle Rz369ff
• Journey costs Rz278ff
• Language courses Rz363
• Study trips Rz389ff
• Telephone, mobile phone Rz391
D. Typology of income-related expenses Rz322ff
Work clothes Rz322f
Typical working clothes or protective clothing may be claimed under expenses
for working clothes. Clothing that is usually worn in private as well cannot be
asserted. This includes the cost of a costume or a suit, even if such clothing
is required in the workplace. Income-related expenses are, for example:
• Outfits worn by fitters, painters, or assembly workers; asbestos overalls
or special jackets / smocks
• Shoes and stockings as leg support for occupations requiring standing
• Cooking outfits, butcher aprons
• Uniforms or duty outfits provided with company logo in the style of a
uniform, as well as the accompanying accessories

Note
The cost of cleaning your work clothes are deductible only in the
event of extraordinary soiling during work (e. g. the work clothes of
a car mechanic). Another requirement for deducting the expense is
the invoice of the cleaning firm. Rz323
Tools and equipment Rz277

This includes items that are used mainly in the exercise of one’s occupation.
Examples:
• Computer
• Motor vehicles for travelling salespersons / field sales staff
• Knives for butchers or cooks
• Motor saws for forestry workers
• Music instruments for musicians and music teachers
Appliances and devices that cost less than € 800 (from 2023 € 1,000) are
low-value assets. They may be written off completely in the calendar year in
which they were bought. If the acquisition costs exceed € 800 (from 2023
€ 1.000) for any item that can be used for more than one year, the cost may
be written off only over the expected service life (depreciation for wear –
known for short in German as “AfA”, Absetzung für Abnutzung).
Whenever work equipment or devices are bought after June 30th of
a year, only half the depreciation-for-wear amount may be written off for the
first year Rz235 (see example under “Computers”, page 94).

Work room Rz324–336
As a rule, the expenses for a room used for work in one’s private premises,
including furniture, are not deductible. Expenses are deductible only if the
workroom is used (almost) exclusively for one’s occupational activities and
constitutes the centre of one’s entire business and occupational activities.
This applies, in particular, to home workers or accountants working
from home, but not to teachers, judges, politicians or travelling sales staff.
Expenses for a work room necessary for work-related reasons that is located
outside the housing area can be deducted as income-related expenses. Rz335
As income-related expenses associated with a workroom, the following
pro-rata costs can be considered:
• Rental cost
• Operating costs (heating, electricity, insurance, etc.)
• Depreciation for wear (AfA) of furniture items; in case of
owner-occupied houses or apartments also the depreciation for wear
(AfA) r egarding construction costs
• Cost of financing Rz334
Note
Furniture and objects used in private premises outside the tax-rec-
ognised work room (e. g. desks, chairs, shelves, office cabinets, and
cupboards) are not deductible. Only “typical” work equipment –
such as, for example, computer equipment (including a computer
desk) – is considered to be work equipment to the extent that it is
used for one’s work. It is therefore not a problem to keep it in one’s
premises, even if there is no fiscally recognised workroom. Rz327

Basic, further and re-training Rz358–366
When can training measures be claimed under your tax

assessment?
Expenses for training measures are deductible as income-related expenses if
they are costs for further training, basic training in a related occupation, or
comprehensive re-training. Rz358
What are basic and further training costs, and when can
they be deducted?
We speak of further training when an occupational activity is exercised and
the training measure (e. g. occupation-related courses, seminars) serves to
improve one’s knowledge and skills in exercising that occupation. Further
training costs may be deducted as income-related expenses. Basic commercial
and office-management training (e. g. computer courses, internet courses,
obtaining the European computer license, introductory courses to book-keep-
ing, cost-accounting, payroll accounting or tax regulations) are deductible in
the respective occupation, without the actual applicability of the knowledge
being checked (see “Language courses”, page 101).
We speak of basic training if the training measure serves to obtain
knowledge that will facilitate the exercise of an occupation in the future. The
costs may be deducted if they are related to an occupation that is currently
being practised. Related occupations are, for example, hairdresser and
chiropodist, butcher and cook, electrical engineer and IT engineer.
Whenever a training measure is related to an activity that has been
pursued previously, one need not distinguish between basic and further train-
ing because both types of training can be deducted. Basic and further training
costs differ from re-training in that the former need not be “comprehensive”,
which means that specific occupation-related training elements are deducti-
ble as income-related expenses.

Below are some examples of deductible further and basic training expenses:
• Costs involved when an electrician attends an upper-level secondary
vocational school for electrical engineering
• Costs involved when a building contractor who has attended upper-
level secondary vocational school studies architecture at a technical
university
• Costs involved when a trained catering service provider attends a
course on tourism management
• Costs involved when a technician wishes to take the examination to
become a civil engineer
• Costs involved when a civil servant wishes to take the examination for
the higher civil service or to attend an upper-level (general or
vocational) secondary school or an appropriate university course for
public servants
What are re-training costs, and when can they be claimed?

We speak of re-training if the measure is so comprehensive that it facilitates
access to a new occupational activity that is not related to one’s previous
activity, and if the goal is to actually exercise another occupation.
Below are examples for deductible re-training measures:

• Training of an employee who previously used to work in the printing
industry to become a nurse
• Costs involved in the training of an agricultural worker to become a tool
maker
• Costs involved in the training of a seamstress to become a midwife
• Costs involved if a student earns money from occasional menial jobs in
order to finance his / her studies

Just like the terms basic and further training, the concept of “re-training”
requires, as a rule, the taxpayer to pursue an activity, which may only be menial
or occasional, during the year in which he / she undergoes re-training.
Example:
A person begins to study medicine in October 2021 and begins to
work as a taxi driver in February 2022. From the year 2022 on, the
costs of the university study may be claimed as re-training costs.
Re-training costs are also to be considered for tax purposes if the other
occupation, which the comprehensive re-training targets, is not practised as
the primary activity.
If an occupation was practised previously, then unemployment interven-
ing in the meantime does not prevent deduction of re-training costs, nor of basic
and further training costs, irrespective of whether unemployment benefits are
received or not. As a pensioner does not pursue a gainful employment, as a rule
educational measures of any kind (further training, basic training, or re-training)
cannot be claimed as income-related expenses. Early retirees are the exception
to this rule, if they are seeking re-entry into the labour market. The motives for
re-training may be due to external circumstances (e. g. the employer restructures
or even closes his operations for economic reasons), or caused by one’s own
dissatisfaction with the original occupation, or by an interest in pursuing another
occupation. However, the taxpayer must prove or substantiate that he / she
actually aims at practising another occupation.
This may be assumed in any case if

• due to unemployment there is no opportunity to realise income with the
previous occupation anymore, or

• if further realisation of income with the original occupation is
jeopardised, or
• the career or income outlook is improved by the re-training.
The re-training must be comprehensive. Costs incurred by the taxpayer for

re-training measures that are sponsored from public funds (Labour Market
Service = AMS) or work foundations, are always deductible as income-related
expenses, to the amount of the personally borne costs. However, costs for
courses or course modules for an unrelated occupational activity are not
deductible as re-training costs (e. g. costs for attending a single nursing course
that, as such, does not represent a change of occupation). Such costs are
deductible only if they are costs for basic or further training.
May costs for studies be claimed?

The costs of studying at university can be deductible as costs of further
training (e. g. a second study course closely linked to the first study course,
for example if a lawyer studies business administration), or as costs of basic
training in the event of a related occupation (e. g. if an industrial clerk studies
business administration), or as re-training costs (e. g. if a librarian studies
pharmacy).
In this connection, not only the tuition fees for a course but all costs
related to the training measure (e. g. specialised literature and travel costs,
see pages 96 – 97) are deductible.
How about costs for vocational schools?

Expenses incurred for vocational schools are deductible if they are connected
to the exercised or a related occupation or constitute comprehensive re-train-
ing. For example, an accountant may claim the expenses incurred for attending
an evening course at a lower or upper-level commercial college; a senior
employee of an export company may attend a college of applied science in this
field; or a technician may attend a course at an upper-level technical college.

May costs for “private” training be claimed as well?
Costs of training relating primarily to the private sphere are not deductible.
This includes, for example, the costs for obtaining a driving license (“B” license),
sports courses or personality development training. The costs for obtaining a
truck driving license (“C” license) are deductible only if you need the driving
license for the occupation that you exercise or that is related to it.
Which costs for training measures may specifically be

claimed as income-related expenses?
The following, in particular, may be claimed:
• Actual costs of courses (course fee)
• Costs of course material, specialised literature
• Costs of “working tools” (e. g. pro-rata costs of a PC)
• Travel costs
• Any per-diem allowances – for the first five days, if the course is held
away from one’s domicile or place of work (see “Travel expenses”,
page 99)
• Overnight accommodation costs
When and for what income may costs for training measures
be deducted?
Like all income-related expenses, the costs for basic, further and re-training
are to be claimed for the year in which they were incurred. The further and
basic training costs are to be asserted as income-related expenses in
connection with the original activity.
The costs for comprehensive re-training which aims at pursuing another
occupation are so-called “anticipated income-related expenses” which may be
offset against other income (also such from employment). In individual cases,
further training costs may also be granted as anticipated income-related
expenses (e. g. a course about the law on securities when being promised a
job in the securities department of a bank).

Tax-exempt promotional funding (e. g. grants) must be subtracted when
deducting expenses for training in the course of an employee tax assessment.
I. e., claim only the remaining amount!
Example:
If the costs of your continued education amount to € 200 and you
receive a grant of € 50 as a refund, you may assert only the remain-
ing amount of € 150 as costs for continued education in your
employee tax assessment.
Costs of works council contribution Rz242

The works council contribution is deducted when calculating wage tax; how-
ever, it does not reduce tax on current wage-tax settlements. It may be
claimed in the course of an employee tax assessment.
Computers Rz339f
Expenses for computers and their accessories (e. g. printers or scanners) are
income-related expenses, to the extent that they are used for occupational
purposes. If the computer is set up in one’s lodging, the employee must prove
or substantiate to what extent he / she uses the computer for job-related
purposes.
Without specific proof – if essential use as work equipment has been
credibly substantiated –, 40 % are assumed to be for private use. The purchase
cost of a computer may be written off by way of a depreciation for wear (AfA)
on the basis of a minimum period of use of three years. The PC, the monitor
and the keyboard constitute one entity. If accessories – such as a mouse,
printer or scanner – are subsequently bought for less than € 800 (from 2023
€ 1,000), they can be considered low-value assets and written off fiscally
immediately completely (after deduction of a portion for private use).

All expenses in connection with the use of the computer such as a PC
desk, software, memory sticks, manuals and paper, may likewise be claimed
in keeping with one’s occupational use. Please refer to the explanations in
chapter “Tax Regulations for Home office”, page 137.
Example:
Purchase of a personal computer, including monitor and keyboard,
which is to be set up at home and used for one’s occupation, for a
total of € 1,200 on 11 August 2022. The income-related expenses –
without evidence regarding the private use – are as follows, assum-
ing a three-year service life:
Year Total 40 % private use Deduction
Depreciation for wear (AfA) 2022 € 200 * € 80 € 120
Depreciation for wear (AfA) 2023 € 400 € 160 € 240
Depreciation for wear (AfA) 2024 € 400 € 160 € 240
Depreciation for wear (AfA) 2025 € 200 * € 80 € 120
* Six-month depreciation for wear (AfA)
Two households Rz341ff and journeys home Rz354ff

If you need lodging near your work place because your family domicile is too
far away from your place of work to go home every day (in any event in case
of a distance more than 80 km or journey with the actually used means of
transportation more than one hour), the expenses for such lodging are deduct-
ible as income-related expenses. A prerequisite for maintaining two house-
holds is that the taxpayer has two residences where households are kept. For
example, the rent and overhead costs for an apartment rented for this pur-

pose, but also furniture items or hotel costs up to a monthly amount of € 2,200
are deductible. Rz349
In addition, expenses for journeys home may be deducted as
income-related expenses, up to a monthly maximum amount of € 306. The
travel costs are the expenses for the means of transport used (e. g. railway
tickets, mileage allowance).
Married couples or persons living in a registered partnership or a
marriage-like cohabitation (with or without a child) may deduct these
income-related expenses on an ongoing basis, if both partners have fiscally
relevant income (more than € 6,000 per year, or more than one tenth of the
taxpayer’s income).
If the partner is not gainfully employed, the costs of two households
may generally be claimed for a period of two years. Single persons may claim
the costs for a limited period of six months. In exceptional cases (e. g. in
occupations with typically high fluctuation, such as the building trade; in the
case of temporary employment contracts; in the case of a parent requiring
nursing care at the family domicile; in the case of a family domicile abroad),
even a longer period may be justified. Rz346
Specialised literature Rz353
Expenses for technical text books (or corresponding electronic media) may
be claimed as income-related expenses. The receipt must give the precise
title of the book. It is not enough to refer to “miscellaneous specialised liter-
ature”. Literature that is also of general interest to persons not working in
your profession, such as encyclopaedias or references, is not regarded as
specialist literature. As a rule, expenses for newspapers are considered private
expenses. Rz394

Bicycle Rz356a
Work-related journeys (does not apply to journeys between home and place
of work) with a private bicycle can be taken into account as income-related
expenses in the form of the mileage allowance totalling € 0.38 per kilometre
(maximum for 1,500 kilometres (= up to € 570) per year).
Travel costs
See “Travel Expenses”, page 99.
Risk money Rz357
Till shortages that the employee must refund to the employer are income-
related expenses.
Trade union membership fees Rz240f

Trade union membership fees may be deducted as income-related expenses
only if the employer has not withheld them and if they were not recognised
when determining wage tax.
Internet Rz367
The costs for using an internet connection for job-related reasons may be
claimed in keeping with the occupational use. If a distinction is not possible,
the allocation of the costs must be estimated.
Provider fees, line costs (online fees) or the costs of lump-sum solu-
tions (e. g. packages for Internet access, telephone charges) may be claimed
on a pro-rata basis depending on the occupational use. Expenses for special
areas of application, due to the occupational use, are deductible in full (e. g.
fees to use a legal information system).

Motor vehicles Rz369-381
Costs due to the job-related use of a private motor vehicle may be claimed
as income-related expense either in the form of a mileage allowance or to the
actually established amounts.
The mileage allowance covers the following costs:

• Depreciation for wear
• Fuels and oil
• Service and repair costs
• Additional accessories (winter tires, car radio, navigation set, etc.)
• Taxes, (parking) fees, toll fees and high-way sticker
• Insurances of all kinds
• Membership fees in motorists’ clubs
• Financing costs
Mileage allowances may be deducted for a maximum of 30,000 km that are

travelled on business every year. The costs may also be deducted at their
actual amounts, in keeping with the occupational use, instead of the mileage
allowance. Rz372, 375
Note
In addition to the mileage allowance, damage due to force majeure
(especially costs of repair after a no-fault accident, stone chipping)
that occurs in the course of an occupational assignment using the
motor vehicle may also be claimed as income-related expenses. Rz373
A travel log should be kept to evidence the business trips travelled in the
course of a year. It should list the date, the mileage reading, the point of

departure and destination, the purpose of the individual trip, and the kilo-
metres travelled per day on business.
Travel expenses Rz278-318
The Austrian Income Tax Act (Einkommensteuergesetz) defines a business trip
as being an activity of the employee away from his / her place of work, upon
order by the employer. The term “business trip” is relatively broad (see chapter
“Business trips”, page 61). Travel expense reimbursements paid by the employer
are tax-exempt within certain limits.
If the employee receives from the employer no or only parts of the
travel expense reimbursements that are admissible under tax law, he / she may
claim all or parts of these expenses as income-related expenses. However,
the requirements for a “job-related trip” must be met, which are stricter than
for business trips. This restriction does not apply to travel costs, i. e. the
employee may claim the costs for any job-related trip (except for travelling
between home and place of work) as income-related expenses, unless they are
reimbursed by the employer.
What is a job-related trip?

We speak of a job-related trip if an employee travels over a longer distance
(a route with a minimum length of 25 km in one direction) for reasons related
to his / her job. The trip must last more than three hours, when travelling in
Austria. Moreover, this must not create an additional centre of the activity
(see page 63). Travel costs may be claimed also when travelling shorter
distances and shorter times. Rz287f
In contrast to a business trip, a trip undertaken for one’s occupation
may also take place without instructions from the employer (e. g. further voca-
tional training, in order to take up a new job). The taxpayer must pay for the
costs that may be deducted as expenses (“travel expenses”), such as travel
costs, additional costs for meals and accommodation.

Note
Tax-exempt travel expense reimbursements by the employer reduce
the respectively deductible expenses.
Travel costs
Travel costs for job-related trips are considered as income-related expenses –
if they are not reimbursed by the employer – to the actually incurred amount
(rail, plane, taxi, motor vehicle), even though the distance may be less than
the minimum requirement of 25 km and the duration shorter than the required
three hours. As a rule, travel costs may also be claimed for trips between two
or several centres of activities. Rz294 Travel costs between one’s home and
workplace, however, are fully compensated by the transportation deduction
and possibly by a lump sum for commuters and the commuters’ euro to which
one may be entitled. Rz291ff
Please refer to the entry in section “Motor vehicles”, page 98, for
information on the deductible expenses when using one’s own vehicle for
occupational purposes (e. g. mileage allowance or actually incurred costs for
the occupational use of one’s vehicle).
Per-diem allowances
If a job-related trip in Austria takes more than three hours, € 2.20 may be
claimed as per-diem for each commenced hour (maximum € 26.40 per day).
If a journey lasts 4.5 hours, for example, a per-diem allowance of € 11 is due.
This also applies if proof of higher expenses can be furnished. When travelling
abroad, special rates apply (see “Journeys abroad”, page 65). If a trip abroad
lasts longer than three hours, one-twelfth of the respective daily rate may be
claimed for each commenced hour. The full amount of the per-diem allowance
is due for 24 hours. Employees who do not receive tax-exempt travel expense
reimbursements from their employer, or receive smaller amounts than the ones

listed above, may claim the aforementioned amount from the tax office (the
so-called “pro-rated income-related expenses”). However, per-diem allowances
(as well as pro-rated income-related expenses) cannot be claimed if a new
centre of the activity is established (see page 63). If there is no assignment
at the new centre of activity during a period of six months, the employee is
once again entitled to receive per-diem allowances.
Overnight accommodation costs

If one must spend the night away from home while on a job-related trip, as
income-related expenses either the costs, including breakfast, according to
receipt, or the lump sum for overnight stays of € 15 per overnight stay may be
asserted. Rz315 When staying overnight abroad, the relevant maximum rate for
Federal employees is deductible per overnight stay if the expenses are not
documented (see page 65).
If the employer provides overnight accommodation free of charge, one
is not entitled to the lump sum for overnight stays. Possible additional expenses
(e. g. for the breakfast) may, however, be claimed. Without receipt, they are to
be entered as € 4.40 in Austria and € 5.85 abroad per overnight stay. Rz317
Language courses Rz363
The costs for obtaining foreign language skills are deductible if the foreign
language is required for occupational purposes (e. g. as a secretary, telephone
operator, waiter, hotel staff or employee in an export department). Foreign
languages are other languages than one’s mother tongue, which may also
include German in some cases. When attending a language course abroad, only
the tuition fee, but not the accommodation and travel costs may be claimed.
Study trips Rz389–390
Expenses for study trips are considered to be costs for further vocational
training if they can be clearly distinguished from private trips and meet the
following requirements:

• The trip is planned and carried out either in the context of a training
course, or in another manner that clearly reflects the occupational purpose.
• It must be possible to apply to one’s job, to some extent, the
knowledge to be obtained.
• The programme must be tailor-made specifically for the professional
group concerned.
• The programme must cover an average of eight hours per day, similar to
normal working hours. Rz389
If these requirements are met, all costs incurred in this context (e. g. travel
costs, accommodation costs, tuition fees, congress materials) may be claimed
as income-related expenses. If the job-related part of a study trip is clearly
distinguishable from the private part, the costs related to the further occu-
pational training are deductible as income-related expenses (e. g. pro-rated
hotel and air travel costs, tuition fees, congress registration fees). Rz390
Telephone, mobile phone Rz391

The total amount of the actual costs for job-related telephone calls may be
claimed as income-related expenses. Regarding private phones (mobile phones),
the job-related part of the purchase cost of the telephone as well as of basic
and call charges are deductible, if evidenced or credibly established.
Teleworker
The workplace of a teleworker who works exclusively at home and has no
place of work at his / her employer’s is his / her lodging. As a rule, travels to
the company office are regarded as business trips. Rz703a
Telephone charges, expenses for an Internet connection, and – if there
is a workroom – the pro-rated costs for rental, electricity and heating, for exam-
ple, may be claimed as income-related expenses in the employee tax assessment.
Lump-sum reimbursements for expenses by the employer are classified
as taxable income.

E. Lump sums for income-related expenses Rz396–428
Lump sums are available for the income-related expenses of certain occupa-
tional groups. They may be claimed without any proof in the course of the
employee tax assessment. When so requested by the tax office, a confirmation
by the employer must be produced, containing the following information:
• the specific occupation (group of professions)
• the fact that the stated occupation is exercised exclusively
• the period of work and any breaks
• the number of appearances in the case of persons working for television
• The reimbursement of costs (except home office flat rate)
In addition to the lump sum, no additional (also extraordinary) income-related

expenses arising from the specific work may be claimed. If the income-related
expenses are higher, the actual income-related expenses may be claimed
instead of the lump sums. Rz428
The following lump sums apply to the income-related expenses of the
following groups of professionals:
Variety artists 5 % of the assessment base,

maximum € 2,628 per year Rz398
Stage and movie actors / actresses 5 % of the assessment base,

Persons working in the TV industry 7.5 % of the assessment base,

Journalists 7.5 % of the assessment base,

maximum € 3,942 per year Rz401
Musicians 5 % of the assessment base,

Forestry workers without a motor saw 5 % of the assessment base,


Forestry workers with power saw 10 % of the assessment base,
Rangers and professional hunters in 5 % of the assessment base,

the forest ranger service maximum € 1,752 per year Rz403
Janitors1 15 % of the assessment base,

Home workers 10 % of the assessment base,

Travelling sales staff 5 % of the assessment base,

Members of a municipal, local or town 15 % of the assessment base, minimum € 438
council2 per year, maximum € 2,628 per year Rz406a
Expatriates3 20 % of the assessment base,

maximum € 10,000 per year Rz406b
1
Janitors are persons who fall under the Janitors’ Act and whose employment relation began
prior to 01 July 2000. If the employment relation began after 30 June 2000, no lump sum
for income-related expenses are deductible, only income-related expenses to the actually
incurred amounts.
The minimum amount may not result in negative income.
2
3 
Expatriates are persons who have not been resident in Austria for the last ten years,
who are temporarily employed in Austria on behalf of a foreign employer within the
framework of an employment relationship with an Austrian employer (group company or
permanent domestic establishment within the meaning of § 81 of the Austrian Income
Tax Act 1988) and for whose income Austria has the right of taxation. The employment in
Austria may not last longer than five years, and the e mployee must maintain his / her
previous residence abroad with regard to the only temporary employment.
If the activity does not cover the whole year, the lump sum for income-related
expenses must be prorated accordingly. Rz410 Cost reimbursements paid tax-ex-
empt by the employer (e. g. daily and accommodation allowances, mileage
allowances for business trips), except home office flat rate, reduce the respec-
tive lump sum amount. For expatriates, travel expense reimbursements do not
reduce the lump sum. Rz426 The pay slip for the calendar year in question is used
to determine the correct assessment base. Rz413

F. Extraordinary burdens Rz814ff
What are extraordinary burdens?

Certain expenses and expenditures may be recognised as extraordinary
burdens if they are indeed extraordinary, if they are inevitable, and if they
considerably affect one’s economic performance capacity.
The latter is the case if the individual deductible is exceeded. For
certain extraordinary burdens (especially in connection with disabilities), no
deductible is to be considered. To consider extraordinary burdens, please use
Supplement L 1ab.
What amount is the deductible and what effect does

it have?
The deductible is the following for incomes of:

maximally € 7,300 6 %
more than € 7,300 8 %
more than € 14,600 10 %
more than € 36,400 12 %
The deductible is reduced by 1 % if one is entitled to a single-earner or sin-

gle-parent tax credit, as well as for every child that creates an entitlement to
a child or support money deduction for more than six months. If you are not
entitled to the single-earner tax credit, the deductibles are reduced if the
income of your spouse / partner is less than € 6,000 in the year 2022 (€ 6,312
from 2023), you are married or registered partner for more than six months
during the calendar year and do not live separated from your spouse / partner
on a permanent basis.
The tax office calculates the deductible in the course of an employee
tax assessment.

Below is a simplified method that you may use to calculate the income
relevant for the deductible:
Gross pay (including 13th / 14th monthly salary)

– Tax-exempt remunerations
– Income-related expenses (including those which are settled by
the employer, e. g. social-security contributions)
– Special expenses
– (other) extraordinary burdens to which no deductible is applied
= assessment base for the deductible
Example:
A single earner has two children, each entitling him to a child
deduction. In the course of the calendar year, the following
expenses are incurred:
Regulation of a child’s teeth € 580

Hospital costs of the wife € 1,816
Own medical expenses € 730
€ 3,126
– Reimbursements health insurance € 364
Total expenses € 2,762
The income relevant for determination of the deductible (the assess-

ment base) amounts to € 21,075. The deductible of 10 % as a rule is
reduced by 3 %: As a single earner, by 1 %, and for the two children,
by 1 % each. The deductible is therefore 7 %. The expenditure total-
ling € 2,762 is reduced by the deductible of € 1,475.25 (7 % of
€ 21,075). € 1,286.75 is therefore the fiscally effective extraordinary

burden. The income tax is reduced by the amount of the respective
marginal tax rate (see page 27).
Note
Any reimbursements of costs by the statutory health and accident
insurance scheme or by a voluntary supplementary health and
accident insurance policy must be subtracted.
G. Extraordinary burdens for dependants Rz868ff
What payments for dependants may be claimed?

As a rule, payment of the statutory support money (alimony payments) for
children or a divorced spouse is not an extraordinary burden. The current costs
for children are covered by the child or support money deduction. Extraordi-
nary burdens are incurred if costs are borne for the dependant that per se
constitute an extraordinary burden. This includes, for example, medical costs
for a child (such as spectacles or an orthodontic treatment), or the cost of an
education away from home. These expenses may be considered only for a
person required to pay alimony, if they are incurred on top of the current ali-
mony payments.
However, maintenance payments to children may also constitute
extraordinary burdens if (because no family allowance is received) one is not
entitled to claim a child deduction and (because no support money is paid)
one is not entitled to claim a support money deduction either. This applies,
for example, to support money payments for children who permanently live
in a country outside the EU / EEA plus Switzerland and who belong or do not

belong to the household of the taxpayer. In such cases, as a rule fifty per cent
of the current maintenance amount that is appropriate according to the cost-
of-living index of the country concerned are deductible. In practice, usually a
lump sum is deducted (for a child normally: € 50 per month). A deductible is
not calculated in this case.
H. Extraordinary burdens with deductibles
What are the most common examples for extraordinary

burdens with deductibles?
Medical costs Rz902
For recognition of medical expenses as extraordinary burdens, it is necessary
that there is documentary evidence of a disease and the treatment is directly
linked to the disease and constitutes a suitable measure to alleviate or cure
the disease.
Medical costs include, for example:

• Doctors’ fees and hospital costs
• Costs of medication (fully deductible in any case when a doctor has
made out a prescription; this also applies e. g. to homoeopathic medi-
cines), prescription fees, contributions to treatment costs (including
acupuncture and psychotherapy)
• Expenses for therapeutic aids (walkers, hearing aids, etc.)
• Costs of dentures or dental treatment (dental prostheses, crowns,
bridges), costs of glasses or contact lenses
• Costs of childbirth
• Travel costs to a doctor or hospital (records of these trips must be kept
e. g. using a vehicle log)

If you have fallen ill with COVID-19, you can claim the medical costs as extraor-
dinary burdens. Other expenses to combat the dissemination of COVID-19
(e. g. disinfectants, protective masks) serve the purpose of health care and
therefore do not represent extraordinary burdens.
Any reimbursements of costs by the statutory health and accident
insurance scheme, by a voluntary supplementary health and accident insur-
ance policy or by another third party must be subtracted.
Medical costs may also be incurred in connection with a disability
(minimum of 25 %), which may be claimed as costs of a therapeutic treatment
without considering a deductible. Rz851
Absorption of costs incurred by low-income spouses / partners Rz870

As a rule, the diseased spouse / partner must bear his / her own medical costs.
If the medical costs of a spouse / partner are covered, they constitute an
extraordinary burden for the paying spouse / partner in the event that they
would be such a burden on the income of the diseased spouse / partner that
his / her income would be less than the tax-exempt subsistence amount total-
ling € 11,000.
For the fiscal subsistence minimum, reference is made to the income pursuant
to § 33 I of the Austrian Income Tax Act 1988 (EStG, Einkommensteuergesetz)
(€ 11,000 annually), and this is increased by the following performances:
• Maternity allowance pursuant to § 3 I 4 lit. a of the Austrian Income Tax
Act 1988 (EStG, Einkommensteuergesetz)
• The unemployment benefits and poverty relief assistance as well as
substitute payments pursuant to § 3 I 5 lit. a of the Austrian Income Tax
Act 1988 (EStG, Einkommensteuergesetz)

• Incomes from benefited foreign employment pursuant to § 3 I 10 of the
Austrian Income Tax Act 1988 (EStG, Einkommensteuergesetz)
• Income from development aid activities pursuant to § 3 I 11 lit. b of the
Austrian Income Tax Act 1988 (EStG, Einkommensteuergesetz)
• Income from private sales of real estate, even if these are tax-exempt
pursuant to § 30 II of the Austrian Income Tax Act 1988
• Income from capital assets
• Income that is tax-exempt on the basis of intergovernmental or other
international agreements
Medical costs (costs of diets) with separate lump sums

Medical costs may also include the costs of dietary meals, prescribed by a
physician due to an illness. They may be determined on the basis of the actu-
ally incurred costs, by way of receipts, or lump sums for sick-care diets:
Disease Allowed monthly tax allowance
Diabetes € 70
Tuberculosis € 70
Coeliac disease € 70
Aids € 70
Gall bladder condition € 51
Liver condition € 51
Kidney condition € 51
Dietary meals necessitated by gastric disease € 42

or other internal disease

Note
If any of the aforementioned conditions results in a disability of at
least 25 %, and if the share of the disability due to the disease
requiring the diet amounts to a minimum of 20 %, the deductible
does not need to be reduced (see chapter on “Extraordinary
burdens incurred by disabilities”, page 115).
Costs of treatment at a health resort Rz903

Costs of cures may be claimed as extraordinary burdens only if the stay at a
health resort is directly linked to a disease or required for medical reasons.
The prerequisites can be proven by a medical expert opinion issued before
the start of the cure or evidence of a subsidy from the social insurance.
These include:
• Costs of accommodation
• Costs of cures and medical care
• Travel costs to and from the health resort; in the case of persons requir-
ing attendance and of children, also the expenses incurred for an
accompanying person
Refunds and savings in household expenses (costs of living incurred at home)

totalling € 156.96 per month (= € 5.23 per day) must be subtracted. Costs of
cures due to a disability (25 % or more) are considered to be costs of thera-
peutic treatment Rz851 and must be recognised without deductible.

Cost of a retirement or nursing home Rz887ff or for
domestic care Rz899f
The costs of accommodation in a nursing home are only regarded as an extra
ordinary burden if they are due to disease or the need for care or special
attention. This also applies to the care ward in a home for the elderly or a
nursing home of one’s own choice, as well as to receiving care at home.
The need for special care or attendance of a disabled person must
be evidenced by a medical expert opinion. When receiving the nursing allow-
ance (starting with class 1), special nursing care must in any case be assumed
to be needed. When obtaining nursing care at home, the respective expenses
are deductible as extraordinary burdens, if the disabled person needs special
care or attendance – as in the case of care provided at a nursing home. All
expenses connected to the attendance and care provided (e. g. the cost of
the nursing staff and expenses due to the organisation providing the staff)
may be claimed. These expenses are to be reduced by the tax-exempt sub-
sidies received (e. g. nursing care allowance, contribution to care costs).
If the income, including the nursing care allowance, of the person requir-
ing care does not cover the costs, the persons required to provide support
(e. g. a spouse, children) may claim their expenses as an extraordinary burden,
if they are required to absorb the costs. If there is a specific relationship with
a transfer of assets (e. g. transfer of a house), insofar there is no extraordinary
burden present. Reduction by cost reimbursements, the deductibles and sav-
ings in household expenses must take place.

Note
In cases of a disability (minimum level: 25 %), the expenses of the
person requiring nursing care are accepted without deductible.
Upon granting of nursing care allowance, in any case (without proof),
a level of disability of at least 25 % is to be assumed. If the costs are
borne by family members required to pay support, however, as a rule
a deductible is to be subtracted.
Funeral costs Rz890
Funeral costs including the tombstone must be primarily met from the estate
(assets) and represent an extraordinary burden only insofar as they exceed
this. Funeral costs (incl. grave marker) up to € 20,000 constitute an extraordi-
nary burden. The costs for flowers and wreaths, for hosting the funeral attend-
ants to a plain meal, as is customary in a place, as well for responding to
expressions of condolence are part of the funeral costs. The cost of funeral
clothing or the costs for tomb upkeep cannot be entered as deductible costs.
If higher amounts are to be recognised, one must prove their necessity (e. g.
special expenses for the transfer of the corpse, or special regulations on the
design of the tombstone).
Example:
The actual costs of a funeral incl. grave marker amount to
€ 21,000. The assets of the deceased person’s estate amount to
€ 19,000. € 1,000 can be deducted as extraordinary burdens
(maximum deductible costs for funeral and grave marker minus
estate assets).

Costs of childcare: Single parents
The costs of a kindergarten, a childminder, a boarding school, a day-care
centre, a nanny or a domestic help are an extraordinary burden if they are
required due to the professional activity of a single parent.
I. Extraordinary burdens without deductibles Rz839ff
For which extraordinary burdens is there no deduction from

the deductible?
• Vocational training of children away from home
• Damage due to disasters
• Disabilities from 25 %
• Maintenance paid to children abroad
Lump sum for vocational training away from home Rz873ff

For expenses related to the vocational training of a child away from his / her
place of domicile, a lump sum for extraordinary burdens is granted, if there is
no alternative training facility in the vicinity of the place of domicile within a
radius of 80 km.
The lump sum amounts to € 110 for each commenced month of the
vocational training. Higher actual costs, e. g. travel costs or tuition fees, may
not be claimed. If pupils or apprentices attend a boarding school at a distance
of more than 25 km, this is considered vocational training away from home
(this also applies to vocational schools), if there is no closer training facility.
Granting of the tax allowance does not require receipt of a family
allowance, if studies are pursued seriously and target-oriented efforts are
made to reach the educational objective and to take the required examina-
tions.

Expenses to clear up damage after disasters Rz838ff
This includes, in particular, damage caused by flooding, landslides, mudflows,
avalanches and other emergencies caused by snow, as well as damage caused
by storms. The deductible costs relate to the clearing work and the costs of
replacing damaged assets, unless the damage is covered by insurance or from
public funds (relief funds). Expenses for protection against future disasters are
not deductible.
J. Extraordinary burdens incurred for

disabilities Rz839ff
What extraordinary burdens can disabled persons claim?

In the case of a physical or mental disability, the lump sums without deduct-
ibles reduce the taxable income. A taxpayer is considered disabled if the level
of disability is 25 % or more.
The lump sum depends on the level of disability and amounts to the
following sums per year:
Level of disability Allowance per year
25 % to 34 % € 124
35 % to 44 % € 164
45 % to 54 % € 401
55 % to 64 % € 486
65 % to 74 % € 599
75 % to 84 % € 718
85 % to 94 % € 837
over 95 % € 1,198

Upon request, the disability and the disability level must be documented to
the tax office by an official certificate issued by the following competent
bodies:
• Regional governor for persons receiving a victim’s pension
• Social-security agency in case of occupational diseases or accidents
at work of employees
• Service of the Federal Office for Social Matters for all other cases,
as well as in the case of multiple disabilities.
The proof may also be established by a disability passport or a negative

decision in this connection (indicating the disability level). The disability pass-
port or decision is issued by the Service of the Federal Office for Social
Matters. With your consent, the required data are communicated automatically
in electronic form so that you have no further errands to obtain the proof.
Note
The certifications issued by a public health officer up to 2004 con-
tinue to be valid. If the Service of the Federal Office for Social Mat-
ters issues a new decision, however, this replaces the previous certi-
fications.
When receiving nursing care allowance throughout the year (supplement for
blindness, blindness money, nursing care or blindness allowance), the lump
sum may not be claimed. Single earners or persons whose spouse / partner’s
income does not exceed € 6,000 in 2022 (€ 6,312 from 2023) may also claim
the additional expenses due to a disability of the spouse / partner.

Therapeutic aids and appliances Rz850
Expenses for therapeutic aids that are not incurred on a regular basis – e. g. a
wheelchair, adaptation of the apartment to accommodate a wheelchair, hear-
ing aids or therapeutic aids for the blind – are also recognised additionally and
without reduction by the deductible.
Therapeutic treatments Rz851
In case of a disability, the costs of a disability-related therapeutic treatment
may be claimed in addition to the lump sum and without reduction by the
deductible. The following are considered to be costs of therapeutic treat-
ments:
• Doctors’ fees and hospital costs
• Costs of cures and therapies
• Costs of disability-related medication
If a diet is prescribed on account of the disability, the lump sums for diets
may also be claimed. In this case, both the disability and the diet requirement
must be confirmed by the competent body. Instead of the lump sums, the
costs actually incurred on account of the disability may be claimed.

Tax allowance for persons with walking disabilities Rz847
Physically disabled persons may claim a tax allowance of € 190 per month if
they cannot use public transport on account of their disability and need a
special motor vehicle for private transport. When claiming this lump sum, you
must provide evidence of the mobility-related disability (i. e. that it is unrea-
sonable to use public transport) (e. g. by the decision on an exemption from
the motor-related insurance tax, pass pursuant to § 29b of the Road Traffic
Regulations, or a disability pass indicating that it is unreasonable for the
person concerned to use public transport. Passes issued before 01 January
2001 pursuant to § 29b of the Austrian Road Traffic Regulations are no longer
valid). The respective proof must be shown to the tax office on request.
The costs of adapting a motor vehicle for use by a disabled person
may not be claimed. The additional expenses may be deducted only to the
amount of the lump sum, i. e. € 190 per month. Whenever the requirements
for being granted the tax allowance for a motor vehicle are met, but the
disabled person does not have his / her own motor vehicle, the actual costs
for taxi transports up to a maximum of € 153 per month may be claimed.
What regulations apply to disabled pensioners?

Disabled pensioners may claim the aforementioned lump sums either at the
tax office or directly from the pension insurance agency (the entity paying the
pension). The pension-insurance agency will provide further information.

Absorption of disability-related costs of the
spouse / partner Rz839
As a rule, the diseased spouse / partner must bear his / her own medical costs,
whereby a tax-exempt subsistence income of € 11,000 (€ 11,693 in 2023) must
remain for the diseased person. If the medical costs of the spouse / partner
are covered, they constitute an extraordinary burden without deductible for
the paying spouse / partner if he / she receives the single-earner tax credit, or
the income of the diseased spouse / partner is less than € 6,000 (€ 6,312 in
2023). Rz839
Please use Form E 30 to claim disability-related tax allowances pur-
suant to § 35 EStG for the spouse / partner directly from the agency paying
out the respective pension.

Overview of possible tax allowances for disabled persons:
Tax allowance
Lump-sum tax allowance up to a disability level of 25 % and more
Lump-sum tax allowance for diets
Tax allowance for own motor vehicle for mobility-disabled persons
Tax exclusion for taxi transports (if no own motor vehicle) for mobility-handicapped persons
Expenses for appliances for disabled persons and costs of therapeutic treatment
* if nursing care allowance is received throughout a year
Spouse1 Spouse1 with

child2
Income of the spouse / partner Up to More Up to More

€ 6,000 than € 6,000 than
€ 6,000 € 6,000
Special expenses (contributions to Yes Yes Yes Yes

personal insurance, church tax payments)
Single-earner tax credit No No Yes No
Extraordinary burdens with deductibles Yes 4

Yes 4
Yes 4
Yes 4
Reduced deductibles in case of Yes No Yes No

extraordinary burdens
Extraordinary burdens incurred by Yes No5 Yes No5

disabled persons (without deductibles)
1 registered partner for more than six months in the calendar year and not separated on a permanent ba
² if entitled to the child deduction for more than six months in the calendar year² if entitled to the child
³ living in a domestic partnership for more than six months per calendar year³ living in a domestic partne
4
as far as the fiscal subsistence minimum (€ 11,000) of the spouse / partner is undercut by the medical e
5
disability-related expenses in case of an income of the spouse / partner from € 6,000 to € 11,000 can b
6
if the spouse’s / partner’s fiscal subsistence minimum (€ 11,000) is undercut, the disability-related expen

Disabled persons Disabled persons
not receiving nurs- receiving nursing
ing care allowance care allowance
yes no*
yes yes
yes yes
yes yes
yes yes
Registered Registered part- Domestic Domestic partner-

partner3 ner 1 with child2 partnership3 ship3 with child2
Up to More Up to More Up to More Up to More

€ 6,000 than € 6,000 than € 6,000 than € 6,000 than
€ 6,000 € 6,000 € 6,000 € 6,000
Yes Yes Yes Yes No No Yes Yes
No No Yes No No No Yes No
Yes 4
Yes 4
Yes 4
Yes 4
Yes 4
Yes 4
Yes 4
Yes 4
Yes No Yes No No No Yes No
Yes No5 Yes No5 No6 No6 Yes No5
asis
deduction for more than six months in the calendar year
ership for more than six months per calendar year
expenses
be asserted with a deductible
nses can be claimed with a deductible

K. Extraordinary burdens for disabled children Rz852ff
What extraordinary burdens are deductible for disabled

children?
Depending on the level of disability, various tax allowances without reduction
by the deductible are available. A child is deemed disabled if the disability level
is 25 % or more.
Tax allowances for children with a disability from 25 % to 49 %

The same authorities as for adults are responsible for determining a child’s
disability (see page 115). The following tax allowances apply in case of the
following disability levels:
Level of disability Allowance per year
25 % to 34 % € 124
35 % to 44 % € 164
45 % to 49 % € 401
In addition, the lump-sum tax allowances may be claimed without deductible

for a necessary diet or for expenses regarding disability aids (e. g. glasses / con-
tact lenses, wheelchairs, adapting the apartment to the needs of a disabled
person).
Tax allowances for children with a disability of 50 % or more

who do not receive nursing care allowance
In this case, a higher amount of family allowance is granted and a monthly
lump sum of € 262 may be claimed instead of the aforementioned tax allow-
ances. In addition, expenses for disability aids (e. g. glasses / contact lenses
aids, wheelchair, adapting the apartment for a disabled person) and the tuition

fee for a school or workshop for the disabled may also be claimed without
deductible. The costs of a diet cannot be recognised in addition to the tax
allowance of € 262.
Tax allowances when receiving nursing care allowance for

a disabled child
The amount of the nursing care allowance must be subtracted from the
monthly tax allowance of € 262 per month. The tax allowances per year,
depending on the disability level, may not be claimed. If the nursing care
allowance exceeds the amount of € 262, no lump sum may be claimed. In
addition, the actual amounts must be considered, independent of a nursing
care allowance:
• Expenses not regularly incurred for therapeutic aids Rz850
• Costs of therapeutic treatments Rz851
• Costs for attending a special or nursing school or for working in a work-
shop for disabled persons Rz858
• Transport costs between the home of the disabled child and the special
or nursing school or workshop for the disabled, which are incurred due
to the unreasonable use of public transport. Rz858 However, compensation
for these journeys must be subtracted.
If the nursing care allowance for accommodating the disabled person in a

boarding school or an apartment-sharing community is withheld, the costs
borne by the persons responsible for the support money payments to the
disabled person (the contribution to housing costs in Vienna or the cost
refunds to the respective regional governments) constitute an extraordinary
burden.

Overview of the tax allowances for disabled children:
Tax allowance Minimum Disability, Disability with

disability 25 %, increased increased family
no increased family allowance and
family allowance nursing care
allowance allowance
Lump-sum tax allowance depend- yes no no

ing on disability level pursuant to
§ 35 III of the Austrian Income Tax
Act (EStG, Einkommensteuerge-
setz) 
Flat-rate tax allowance of € 262 no yes yes*
Lump-sum tax allowance for yes no no

diets
Tax allowance for own motor no no no

vehicle
Tax allowance for taxi transports no no no
Expenses for appliances for yes yes yes

disabled persons and costs of
therapeutic treatment
Tuition fee for a school for the yes yes yes

disabled
* reduced by the nursing care allowance
L. Official certifications and victim passes Rz1244f
What tax allowances may be claimed by holders of official

certifications and victim passes?
Holders of victim passes and official certifications (taxpayers who suffered
from political persecution in the time from 1938 to 1945) are entitled to an
additional tax-exempt amount totalling € 801 per year.

Pensioners may claim this tax allowance directly from the pension
insurance agency by presenting their certification / passport. The tax allowance
is deductible after the end of the year in the course of the employee tax
assessment, irrespective of the current payroll accounting.
M. Family Bonus Plus Rz769ff
Important
Family Bonus Plus again – even if you have already requested it
from your employer –, otherwise you may be liable to an unwanted
additional tax payment. In the employee tax assessment, you can
also apply for a different apportionment than that requested from
the employer.
What is the Family Bonus Plus, and what is the amount of

the entitlement?
The Family Bonus Plus is a tax deduction that directly reduces your tax burden.
You are entitled to it if you are subject to unlimited tax liability in Austria and
family allowance is received for the child. From 2019, the Family Bonus Plus
replaces the child allowance and the tax deductibility of childcare costs.
The Family Bonus Plus is a monthly tax credit, i. e. those entitled to
apply can apply for the Family Bonus Plus from the month in which the child
is born.
• The Family Bonus Plus amounts to € 166,68 per month (€ 2.000,16 per
year) for a child up the child’s 18th birthday.

• After the child’s 18th birthday, a reduced Family Bonus Plus totalling
€ 54,18 per month (€ 650,16 per year) is granted annually, provided that
family allowance is received for this child.
The income tax reduced by the Family Bonus Plus can never fall below zero
(i. e. the maximum tax relief is € 2,000.16 or € 650.16 per child and year, respec-
tively).
No Family Bonus Plus is available for children in third countries.
Is receipt of family allowance a prerequisite for the Family

Bonus Plus?
As a rule, the Family Bonus Plus is available only if Austrian family allowance
is received for the child. Family allowance is regulated by the Family Burden
Compensation Act 1967. If the tax office in Austria grants a compensation or
differential payment, this is also deemed receipt of family allowance.
If the child lives in Austria and the conditions for a compensation
payment are basically fulfilled, the Family Bonus Plus is also due.
If you work in Austria and your child lives in another EU or EEA coun-
try or in Switzerland, and the conditions for a differential payment are basically
met, then the Family Bonus Plus is due also if the family benefits are higher
abroad and the differential payment is therefore zero.
If in the case of children of full age the family allowance is transferred
directly to the child’s account, the parent entitled to family allowance or the
recipient of the family allowance remains the person to apply for the Family
Bonus Plus. If the child himself / herself is entitled to family allowance (e. g.
disabled children with an independent household whose parents do not pro-
vide them with the majority of the maintenance), the Family Bonus Plus is not
available.

Who can apply for the Family Bonus Plus?
As a rule, both parents are entitled to apply for the Family Bonus Plus, i. e.
either:
• Recipient of the family allowance and spouse / partner of the person
receiving family allowance or
• Recipient of the family allowance and support money debtor who pro-
vides the legal maintenance for the child and who is entitled to a sup-
port money deduction.
How to apply for the Family Bonus Plus?

• From the employer with Form E 30 (see page 28).
• In the context of the employee tax assessment
– with Supplement L 1k if your family situation has not changed
in 2022
– with Supplement L 1k-bF if there are special circumstances that
necessitate monthly consideration of the Family Bonus Plus
Important
Family Bonus Plus again – even if you have already requested it from
your employer –, otherwise you may be liable to an unwanted
additional tax payment. In the employee tax assessment, you can
also apply for a different apportionment than that requested from
the employer.

Can the Family Bonus Plus application be withdrawn, too?
Yes, the application can also be withdrawn. This is possible for up to five years
after the income tax assessment in which you were granted the Family Bonus
Plus has become legally binding (subsequent waiver). This can be an advantage
if it turns out that you do not pay so much income tax that the Family Bonus
Plus (to the full amount) can have an effect, but the other person entitled to
it does.
When and how do I apply for the Family Bonus Plus with
supplement L 1k?
Supplement L 1k is to be used if your family situation has not changed in 2022
(e. g. parents are married for the whole of 2022, parents live in a domestic
partnership for the whole of 2022, or separately for the whole of 2022 and
the support money debt has been fully met) and the child’s country of resi-
dence has not changed in 2022. In this context it is important that you indicate
your current civil status (with date) on Form L 1 or E 1.
Important
Please fill in an individual Supplement L 1k for each child.
Country of residence of the child

In any case, the child’s country of residence must be indicated in Supplement
L 1k, item 2.6, by entering the respective vehicle nationality symbol. If the
child lived in Austria for the whole year 2022, then “A” is to be entered here.
For Germany enter “D”, for Hungary “H”, for Slovakia “SK”, for the Czech
Republic “CZ”, for Liechtenstein “FL”, for Switzerland “CH”, for Italy “I”, for
Slovenia “SLO”, etc.
No Family Bonus Plus is available for children in third countries.

If the child is only temporarily abroad for a study term or study abroad,
or completing another vocational training abroad, then the child’s place of
residence remains in Austria for the purposes of the Family Bonus Plus. In
these cases, the child remains a member of the household as in the case of
family allowances.
Splitting of the Family Bonus Plus among spouses / partners

Spouses / partners apply for the Family Bonus Plus in Form L 1k, item 3.1. The
spouse / partner is the person with or to, respectively, whom the recipient of
the family allowance
• is married,
• has established a registered partnership, or
• has been living in a domestic partnership for more than six months per
calendar year. This period of six months does not apply if the partner
who does not receive family allowance is entitled to the support money
deduction for this child in the remaining months of the calendar year.
Spouses / partners have the following options for applying

for the Family Bonus Plus:
1. The recipient of the family allowance applies for one-half the Family
Bonus Plus and the spouse / partner also applies for one-half the Family
Bonus Plus (in each case under item 3.1 of Form L 1k); or
2. the recipient of the family allowance applies for the whole Family Bonus
Plus (under item 3.1 of Form L 1k), and the spouse / partner does not
apply for Family Bonus Plus; or
3. the recipient of the family allowance does not apply for Family Bonus
Plus and the spouse / partner applies for the full amount (under item 3.1
of Form L 1k).
These possibilities of splitting under item 3.1 cannot be applied if the parents
are separated and the support money debtor pays maintenance (alimony).

In total, a child is never entitled to more than the entire Family Bonus
Plus. Therefore, please coordinate with the other parent so that not too much
is applied for and that no unwanted additional tax payment is imposed. If an
excessive amount is applied for, half of the Family Bonus Plus will be consid-
ered for each beneficiary.
Possibilities for splitting the Family Bonus Plus in the case

of parents living separately, if the support money debt has
been met in full:
1. The recipient of the family allowance applies for one-half the Family
Bonus Plus and the maintenance payer also applies for one-half the
Family Bonus Plus (in each case under item 3.2 of Form L 1k); or
2. the recipient of the family allowance applies for the whole Family Bonus
Plus (under item 3.2 of Form L 1k), and the maintenance payer does not
apply for Family Bonus Plus; or
3. the maintenance payer applies for the whole Family Bonus Plus (under
item 3.2 of Form L 1k), and the recipient of the family allowance does not
apply for Family Bonus Plus.
In total, a child is never entitled to more than the entire Family Bonus Plus.
Therefore, please coordinate with the other parent so that you do not apply
for too much and no unwanted additional tax payment is imposed. If an exces-
sive amount is applied for, half of the Family Bonus Plus will be considered
for each beneficiary.

Apportionment of the Family Bonus Plus in the case of
parents living separately if the support money debt has
NOT been fully met:
If the support money debt was not fully met in 2022, the Family Bonus Plus
cannot be applied for with Supplement L 1k. In this case, please use Supple-
ment L 1k-bF, as a monthly review is required. For further information and
examples, please refer to the completion instructions for Supplement L 1k-bF
(L 1k-bf-Erl-2022).
If the support money debt was not fulfilled in 2022 – i. e. if the support
money debtor did not make any payments at all and did not provide any
maintenance in kind either –, the Family Bonus Plus must be applied for under
item 3.1 of Form L 1k. In this case, the support money debtor is not entitled
to a Family Bonus Plus, and the r ecipient(s) of the family allowance can apply
for the whole Family Bonus Plus or share it with a new spouse / partner.
How to apply for the support money deduction with

Supplement L 1k?
The support money debtor is entitled to the Family Bonus Plus only for the
number of months for which the support money debt has been fully met and
the support money deduction is due. If the support money has been paid in full
during the year, there is also full entitlement to the Family Bonus Plus.
Subsequent payments of maintenance are to be considered in the year
of payment. It does not matter when in 2022 the payments were made. For
consideration of the Family Bonus Plus for 2022, the outstanding support
money debt of the year 2022 which is furthest back in time is therefore first
repaid.
If, in the case of parents living separately, the legal support money
debt is met by maintenance in kind, the support money debtor is also entitled
to the support money deduction. Upon request, proof of maintenance in kind
must be provided in writing, either in the form of a contractual arrangement
or a confirmation from the other parent confirming the maintenance agreement

reached. Proof of payment of maintenance in kind can be provided by confir-
mation from the other parent.
The support money deduction must be applied for under item 4.1 of
Supplement L 1k, in which the maintenance payer states both the amount of
the monthly support money debt and the total amount of maintenance actu-
ally paid in the year. Where the monthly support money debt changes during
the year, the average value must be given.
Important
Standard maintenance allowance rates for the calendar year 2022
The standard requirement rates apply only in the absence of an
official imposition, a written contract and a written confirmation
from the person entitled to receive, confirming the maintenance
agreement reached and its fulfilment.
Age group / years €
0 – 3 219
3 – 6 282
6 – 10 362
10 – 15 414
15 – 19 488
19 – 25 611

Example 1 – Maintenance is paid in full:
A has to pay € 400 per month in maintenance for his daughter and
correctly honours this payments obligation monthly in 2022, i. e. A
paid 12 × € 400 = € 4,800
A must complete Form L 1k under item 4.1 as follows:
• Total maintenance payments made in 2022: € 4,800
• Amount of the monthly support money debt: € 400
A can also apply for the Family Bonus Plus with the supplement L 1k,
under item 3.2.
Example 2 – Maintenance is not paid in full:

B has to pay € 300 of monthly maintenance for his daughter. B meets
his payment obligations only irregularly and does not pay the mainte-
nance in full in 2022; in 2022 he paid a total of € 2,600.
B must complete form L 1k under item 4.1 as follows:
B can apply for the Family Bonus Plus with Supplement L 1k-bF
(under item 3), as B is entitled to the support money deduction and
the Family Bonus Plus for 8 months only.
(calculation: € 2,600 / € 300 = 8.67; the result is to be rounded down
to a whole number and gives the number of months for which the
support money deduction is due).

Example 3 – Separation of parents in 2022:
C separates from his wife at the end of July 2022. From August
2022, he must pay € 400 a month in maintenance for his son
and will continue to pay this € 400 each month from August to
December, i. e. C paid 5 × € 400 = € 2,000
C must complete Form L 1k under item 4.1 as follows:
C can apply for the Family Bonus Plus with Supplement L 1k-bF
(under item 3), since the family circumstances have changed, which
make monthly consideration of the Family Bonus Plus necessary. His
ex-wife must also apply for the Family Bonus Plus with Supplement
L 1k-bF (under item 3).
Example 4 – Maintenance to be paid increases during the year and

is paid in full:
D has to pay € 350 a month in maintenance for his daughter. From
April 2022 on the monthly maintenance to be paid will be increased,
and D will have to pay € 400, i. e. € 350 from January to March
(3 months) and € 400 from April to December (9 months). D pays
the maintenance in full.
D must complete Form L 1k under item 4.1 as follows:
• Total maintenance payments made in 2022: € 4,650 (calculation:
3 × € 350 + 9 × € 400 = € 1,050 + € 3,600 = € 4,650)
• Amount of the monthly support money debt: € 387.50
(calculation: € 4,650 / 12 months = € 387,50)

D can also apply for the Family Bonus Plus with Supplement L 1k, under
item 3.2.
Example 5 – Maintenance to be paid increases during the year and

is not paid in full:
The monthly maintenance to be paid by E for his son is increased
during the year: January to May (5 months) € 350, June to Decem-
ber (7 months) € 400. E pays only irregularly and does not fully pay
the maintenance in 2022; in total he paid € 3,000 in 2022.
E must complete Form L 1k under item 4.1 as follows:
• Amount of the monthly support money debt: € 379.17
(calculation: 5 × € 350 + 7 × € 400 = € 1,750 + € 2,800 =
€ 4,550 / 12 = € 379.17)
E can apply for the Family Bonus Plus with Supplement L 1k-bF (under
item 3), as E is entitled to the support money deduction and the
Family Bonus Plus for 7 months only.
(calculation: € 3,000 / € 379.17 = 7.91; the result is to be rounded
down to a whole number and gives the number of months for which
the support money deduction is due).

Example 6 – Maintenance in kind has been agreed and is being
fulfilled in full:
F lives separately from the mother of his seven-year-old child and
has agreed with her on maintenance in kind, since half of the time
the child lives with him and F does not have to pay any additional
alimony. Since only amounts can be entered in Supplement L 1k,
there is no concern when the standard requirement is stated in such
cases (standard requirement 2022 for 7-year-olds:€ 362 per month).
If requested, the arrangement concerning maintenance in kind and
its fulfilment must be confirmed.
E must complete Form L 1k under item 4.1 as follows:
F can also apply for the Family Bonus Plus with Supplement L 1k, under
item 3.2.
When to apply for the Family Bonus Plus with Supplement

L 1k-bF?
Supplement L 1k-bF (item 3) is to be used if special circumstances in 2022
necessitate monthly consideration of the Family Bonus Plus, as is the case in
particular in case of:
• Separation of spouses / partners in 2022
• Establishment of marriage or registered partnership in 2022
• Establishment of a domestic partnership that has existed for more than
six months in 2022
• Change in the child’s country of residence in 2022
• Maintenance payments for the child were not fully paid in 2022
• Death of spouse / partner in 2022

If the entitlement to family allowance is no longer applicable (e. g. because
the child already has an income of his / her own), Form L 1k-bF does not need
to be filled in.
Important
Please fill in an individual Supplement L 1k-bF for each child. It is
essential that you read the completion instructions (L 1k-bF-Erl-2022)
accompanying Supplement L 1k-bF.
N. Tax regulations for home office
In connection with the measures to combat the pandemic due to COVID-19

(“coronavirus”), many employees were in the home office in the calendar year
2022 as well. Therefore, the question arises as to which expenses can be
asserted as income-related expenses in the employee tax assessment.
Note
As a rule, expenses incurred in your private life (e. g. costs for food
and everyday necessities, expenses for homeschooling of children)
cannot be asserted in your employee tax assessment.

Work room
If the conditions for a fiscal home office are met, you can claim the expenses
as income-related expenses (see page 88). If the prerequisites are not met,
assertion of income-related expenses is not possible.
Internet and telephone costs

The costs (e. g. provider fee, online fees) for work-related use of a private
internet connection are deductible to the extent of the actual work-related
use. If it is not possible to precisely differentiate between work-related and
private use, the apportionment of costs must be estimated and a private
portion subtracted (see page 97). The costs for work-related telephone calls
from your private telephone can be asserted to the actual extent as income-re-
lated expenses. If it is not possible to precisely differentiate between work-
related and private use (e. g. by means of an itemised record of an individual
conversation), a private portion is to be estimated and subtracted (see
page 102).
Computer
If you worked from home in the calendar year 2022 due to the COVID-19 meas-
ures and used your private computer and accessories (e. g. monitor, keyboard,
computer mouse, printer, modem, headset) on a pro rata basis for professional
purposes as well, the expenses include income-related expenses. The extent
of professional use must be credibly demonstrated (see page 94). These
income-related expenses will be reduced by the home office flat rate.
Ergonomically suitable furniture Rz277f+277g

If you have worked at least 26 home office days, you can claim your expenses
for ergonomically suitable furniture (e. g. desk, swivel chair, lighting) amount-
ing to a maximum of € 300 as income-related expenses in 2022 (code 159 in
Form L 1 2022). If you spent more than € 300 in 2022, you can automatically
claim the excess a
mount in 2023.

Home office flat rate Rz277h-277i
If less than € 3 per home office day was taken into account by the employer
as a home office flat rate, then the difference can be automatically claimed in
your employee tax assessment. The prerequisite for this is that your employer
has to enter the home office days or the home office flat rate in the payslip.
A home office flat rate amounting to a maximum of € 3 per day is
available for a home office day for up to 100 home office days. The flat rate
is limited to € 300 in the calendar year 2022. If the maximum amount has
already been disbursed as tax-exempt by your employer, you are not entitled
to additional home office flat rate. Only if less than € 3 per home office day
was taken into account, you will receive the difference in your employee tax
assessment. If, for example, your employer has taken into account € 2 per day
for 100 home office days (= € 200), then you will receive € 100 in your
employee tax assessment in 2022 (maximum amount of € 300 minus € 200 =
€ 100).
Expenses for ergonomically suitable furniture and the home office flat
rate do not count towards the general lump sum for income-related expenses
of € 132.
Digital work equipment Rz277

The expenses for digital work equipment (e. g. computers, printers, laptops,
routers) must be entered in code 169 in Form L 1 2022. These expenses are
automatically reduced by a possible home office flat rate. Only the exceeding
part can be taken into account as income-related expenses.

V.
When is
Form L 1i to be
filled in?
In connection with income from employment,
you must complete Form L 1i or Form L 17 in addition
to Form L 1 for employee tax assessment if you
receive the following income:
• from employment without previous wage-tax
deduction, or
• from employment from abroad (e. g. pensions).
In this chapter you will find explanations on

Supplements L 1i and L 17 as well as information on
the taxation of this income in Austria.
A. Income from employment without wage tax
deduction
When must you complete Form L 1i, although you realise

only domestic income?
You have received income from employment from third parties that are not
subject to wage tax deduction by your employer and are thus taxable, but not
taxed yet in Austria. Such income includes, for example:
• Certain commissions (such as incentives) from third parties
• Cashing in of bonus miles for private purposes, when the bonus miles
were earned on business trips
• Lump-sum refunds for travel costs which international organisations
(e. g. institutions of the European Union) pay directly to meeting
participants
The sum of these taxable incomes in Austria (= gross revenue minus income-
related expenses) from employment without wage tax deduction must, as a
rule, be listed in form L 1i under code 359. If the income from employment
without wage tax deduction paid by third parties does not exceed € 730
during the calendar year, it remains tax-exempt (see “Tax allowance upon tax
assessment”, page 170).
Example:
If in 2022 you used bonus miles earned on business trips for a pri-
vate flight, the savings in air-travel costs (benefit) must be disclosed
in Form L 1i (code 359) for the employee tax assessment for the
year 2022.
142 When is Form L 1i to be filled in?

B. Income from employment obtained
from abroad
Who is concerned and when must you file Form L 17?

Income from employment obtained from abroad are the income that you have
obtained
• as a cross-border employee, or
• from a foreign employer who is not required to deduct wage tax in
Austria; or
• from a foreign diplomatic mission or an international organisation in
Austria (e. g. UNO, UNIDO) or
• from a foreign pension.
This includes, for example, foreign sickness benefits, foreign unemployment

benefits, and foreign insolvency benefits. Such income is taxable in Austria.
If you have received any income from employment abroad that is
taxable in Austria, please complete Form L 1i and please also inform the tax
office of these incomes by completing Form L 17 (wage statement/pay state-
ment).
Who must complete Form L 17?

If the income is fully taxable in Austria, please send Form L 17, which must be
completed in these cases, to your tax office. Please refer to the completion
instructions L 17a and L 17b if you need assistance when completing these forms.
As a rule, Form L 17 must be forwarded by your employer. The form can be
transmitted electronically via www.elda.at as well.
When is Form L 1i to be filled in? 143

Simplified procedure if you receive income from abroad
without special payments
If you receive foreign income (active or retirement income) paid out only
twelve times in a calendar year and for which Austria may collect taxes, you
may simply indicate the amount of your foreign income (gross receipts minus
income-related expenses) in Form L 1i under code 359. For proper considera-
tion of the statutory tax deductions, please inform the tax office also as to
whether the foreign income includes only pension benefits. Please also dis-
close to the tax office any foreign tax under code 377 if it may possibly be
recognised in Austria.
If the two aforementioned requirements are met for your foreign income,
you do not have to complete Form L 17. You must in any case submit Form L 17
to the tax office if your foreign income is paid out 13 or 14 times per calendar
year (with bonuses). The preferential tax rate for special payments can be
considered only by means of the fully completed Form L 17.
When are you required to file an employee tax assessment

(mandatory tax assessment)?
The primary distinction is between unlimited and limited liability to pay taxes
(see page 8). An assessment must be carried out if you are subject to unlimited
tax liability because in 2022 you had your place of residence or regular domicile
in Austria and have received income in Austria:
• as a cross-border employee,
• from a foreign employer who is not obligated to deduct wage tax in
Austria;
• from a foreign diplomatic mission or an international organisation in
Austria (e. g. UNO, UNIDO)
• from a foreign pension.

You must file a mandatory tax assessment also if in 2022 you were subject to
limited liability to pay taxes because you did not have a place of residence
or your regular domicile in Austria, but received income for an activity in
Austria from a foreign employer who is not obligated to deduct wage tax in
Austria, and under a double-taxation agreement Austria has the right of tax-
ation of this income. From the assessment for 2022 onwards, a compulsory
assessment will also be made if an employee subject to limited liability to pay
taxes has, at least temporarily, received income subject to wage tax from
several employers at the same time. This also applies if, in addition to income
subject to wage tax, other income subject to assessment exceeding € 730
per year was received.
In which cases can you apply for an employee tax assess-

ment and possibly receive a refund of any withholding tax or
wage tax (employee tax assessment upon application)?
You have a limited liability to pay taxes because in 2022 you did not have a
place of residence or your regular domicile in Austria, but received income in
Austria:
• from an employer who has deducted wage tax;
• from a domestic pension, or
• from an employment as a writer, lecturer, artist, architect, athlete or
performer in an entertainment show, where an amount of 20 % or 35 %
withholding tax, respectively, was deducted.
If wage tax is deducted in Austria for an employee with limited liability for
tax, the wage tax is calculated as for any other Austrian employee. However,
if there is no compulsory assessment, in the course of a voluntary employee
tax assessment an amount of € 9,000 is added to the tax assessment base,
i. e. before computing the income tax (see page 8).

Where are persons resident in Austria taxed for
foreign income?
This question can be answered only on the basis of the double-taxation agree-
ment between Austria and the respective source country. For persons resident
in Austria (pursuant to double-taxation agreements), as a rule Austria has the
right to tax the global income. The double-taxation agreement determines
which country is entitled to collect taxes on these earnings (you will find a
list of all double-taxation agreements at bmf.gv.at). Thereby double taxation
of the income is avoided. If the double-taxation agreement determines that
Austria is entitled to collect taxes, you must indicate these foreign incomes
in Form L 1i and possibly also in Form L 17. If you reside in Austria and the
right of taxation is (also) allocated to the foreign state, it must be determined
whether the double taxation in Austria is avoided by applying the exemption
or the credit method.
Note
Persons who reside in Austria and receive pensions from Germany
(retirement pensions) are sent tax forms from the tax office of
Neubrandenburg. The German pensions from statutory social
security are exempted from tax in Austria due to the Austro-German
double-taxation agreement. However, Austria considers the German
pensions in the calculation of the tax on the remaining income that
is taxable in Austria (progression proviso). Thus, no double taxation
is performed. Rather hereby those taxpayers who receive pension
income across the border and those who receive one or more
pensions from Austrian employers / sources in Austria are treated
equally. The progression proviso in Austria is mandatory.

Therefore, the entire German pensions from compulsory social
security are to be declared in the context of income tax or
employee assessment in Form L 1i under code 453. These incomes
may be included neither under code 359 nor in the wage statement
(Form L 17). From the pension benefits to be entered, any income-
related expenses such as the mandatory Austrian social insurance,
which are related to the German pension income, are to be
subtracted already before.
How is double taxation avoided by application of the

exemption method (progression proviso)?
Incomes from abroad from employment or foreign pension remunerations are
tax-exempt under the progression proviso, if so agreed between Austria and
the respective source country on the basis of a double-taxation agreement. The
foreign incomes themselves are not taxed upon application of the exemption
method in Austria. Since in the case of persons resident here, Austria has the
right to taxation of the global income, foreign incomes are to be considered in
the determination of the tax rate that is to be applied to the taxable income in
Austria. Since foreign income is not taxed in Austria, crediting of the foreign
tax is not possible. Please enter the income that must be considered when
applying the progression proviso under code 453 and, in case of pensions, again
under code 791. Please also disclose under code 493 your income-related
expenses that were already deducted under code 453.

How is double taxation avoided by application of the
credit method?
If the double-taxation agreement between Austria and the respective source
country provides that the foreign income for which tax was paid abroad be
taxed in Austria as well, then Austria as country of residence recognises the
foreign tax that corresponds to the Austrian tax (maximum offsetting amount).
The foreign income is taxed in both countries upon application of this method.
Double taxation is avoided in the state of residence by taking into account
the maximum offsetting amount. If the double-taxation agreement provides
that the credit method is applied, when completing Form L 17 please indicate
under code 358 the foreign tax you have paid. If you are not required to
submit Form L 17, please fill in Form L 1i code 377; if the employer has trans-
mitted no L 16, fill in code 359 as well.
For clarification, see here an example of the full taxation of foreign income
in Austria as well as examples to explain the terms “exemption with progression
proviso” and “taxation with crediting”:
Example: Full taxation right in Austria

A resident of Austria receives pension income from Austria and an
additional income in the form of a company pension from Germany.
Under the double-taxation agreement, Austria has the right to tax the
German company pension. Therefore, both the income from the
Austrian pension and the German company pension are fully taxed in
Austria. If the German company pension is paid out only twelve times
per calendar year (thus excluding bonuses), to simplify things, in
Form L 1i the German pension income can be entered under code 359.
No Form L 17 needs to be completed. If you receive a foreign pension
with extra payments, in addition to Form L 1i you must also submit
Form L 17.

Example: Exemption with progression proviso in Austria
(exemption method)
A resident of Austria receives pension income from Austria and an
additional income in the form of a social security pension from
Germany. This income from the German social security pension will
be taxed in Germany according to the double-taxation agreement.
In Austria, this income is tax-exempt under the progression proviso.
The German income from the social security pension must therefore
be entered in Form L 1i under code 453 (foreign income tax-exempt
under the progression proviso) and also under code 791, as they
are pension income. A tax paid abroad cannot be credited. The
foreign income is not taxed upon application of the exemption
method in Austria.
Example: Taxation with crediting in Austria (credit method)

A resident of Austria derives income from employment (active
income) as a cross-border employee in Liechtenstein. Liechtenstein
as the country of activity is permitted by the double-taxation
agreement to retain a gross withholding tax of 4 % in the case of
cross-border employees, which is to be offset in Austria under the
double-taxation agreement. In addition to Form L 1i, in Form L 17 the
Liechtenstein-based income must be declared. (The creditable tax is
to be entered under code 358.)

Did you have any income that was taxed abroad, and is
relief granted by the foreign tax authority?
In the event that your income is taxable in Austria as well and you have received
or applied for relief from foreign tax by the foreign tax authority, please enter
this under code 775.
What is an activity within the meaning of § 99 I 1 of

the Austrian Income Tax Act 1988 (EStG, Einkommen
steuergesetz)?
An activity within the meaning of § 99 I 1 of the Austrian Income Tax Act 1988
(EStG, Einkommensteuergesetz) is present if you do not have a place of resi-
dence or regular domicile in Austria (limited liability to pay taxes) and were
active under an employment contract as a writer, lecturer, artist, architect,
athlete, performer or contributor in art performances. The employer must with-
hold wage tax totalling 20 % or 35 %, respectively. Thus, the employee with
limited liability to pay taxes has fulfilled his / her liability to pay tax in Austria
(see page 8).
Who can apply for unlimited tax liability?

If you are subject to limited liability to pay taxes in 2022, because you had
neither a place of residence nor your regular domicile in Austria, you can apply,
provided that you are a citizen of an EU Member State or an EEA State or of
a state with which Austria has double-taxation agreements with non-discrim-
ination clauses, for unlimited tax liability in Austria. This applies only if your
income in the calendar year is subject to at least 90 % to the Austrian income
tax, or the income not subject to Austrian income tax amounts to no more
than € 11,000. This must be proven by a corresponding certificate of your
country of residence (Form E 9).

The table below covers standard cases related to income from employ-
ment. As there are, depending on the double-taxation agreement, many excep-
tions and restrictions, for a correct tax assessment it will in most cases be
inevitable to obtain information pertaining to the double-taxation agreement
in question, or from a competent source (e. g. tax office).

Income Tax treatment of Active income
from… income in / from (Income from employment)
Less than 184 days More than 183 days

and no local employer or local employer
or permanent DTA or permanent DTA
establishment establishment
Germany Abroad Exemption Taxation
Austria Full taxation Exemption with

progression proviso
Liechtenstein Abroad Exemption Taxation
Austria Full taxation Taxation with crediting
Switzerland Abroad Exemption Taxation
Italy Abroad Exemption Taxation
Slovenia Abroad Exemption Taxation

progression proviso
Hungary Abroad Exemption Taxation

progression proviso
Slovakia Abroad Exemption Taxation

progression proviso
Czech Abroad Exemption Taxation

Republic

progression proviso

Pensions
Cross-border Social security Company Public pension

employee pension pension
Exemption Taxation Exemption Taxation
Full t axation Exemption with Full t axation Exemption with

progression proviso progression proviso
Withholding Exemption Exemption Taxation

tax 4 %
Taxation with Full taxation Full t axation Exemption with

crediting progression proviso
Exemption Exemption Taxation
Full taxation Full t axation Exemption with

progression proviso
Exemption Exemption Exemption Taxation
Full t axation Full taxation Full t axation Exemption with

progression proviso

progression proviso

progression proviso

progression proviso

progression proviso

VI.
The procedure
at the tax office
Now that you have received information about what
you can claim from the tax office, this chapter will
give you guidance on how to do it most properly.
The focus is on FinanzOnline, the electronic employee
tax assessment. You can also find answers to the
following questions:
• When do you need to perform a mandatory tax

assessment?
• When is an automatic employee tax assessment
conducted?
• Under what circumstances can additional tax
payments be demanded?
• How are several pensions taxed?
• What is a tax office decision on tax allowances?
• What is a disclosure pursuant to § 109a of the
Austrian Income Tax Act 1988 (EStG,
Einkommensteuergesetz)?
• How to object to a tax office decision?
• What options are there to facilitate payment?
A. Employee tax assessment
(“annual tax declaration”) Rz908aff
Employee tax assessment without application Rz912e

Under certain circumstances, an “employee tax assessment without applica-
tion” is provided. The aim is to ensure that citizens who are entitled to a tax
refund but do not apply for it are automatically assessed, unless they have
waived their right to carry out the employee tax assessment without appli-
cation. The tax refund of at least € 5 resulting from this assessment will then
be credited to your account without any further action on your part, if it is
known to the tax administration. However, this employee tax assessment
without application is legally subject to certain requirements:
• You are not subject to mandatory tax assessment (see page 163)
• You have not filed a tax return for the previous assessment year by
June 30th
• Throughout the calendar year, you have received income only from
employment.
• From the information provided to the tax office (pay slips), it is to be
assumed that assessment will lead to a tax refund (e. g. when working a
holiday job only during the summer months)
If you should disagree with the result of this “automatic” assessment (e. g.
because deductions, such as income-related expenses or special expenses,
have been disregarded because they were not known to the tax office), you
have the option of filing a declaration for employee tax assessment within
5 years (page 157; Form L 1). This means that the decision issued is automat-
ically cancelled, and an employee assessment is performed on the basis of
your tax return.
156 The procedure at the tax office

When can employee tax assessment be requested?
For the application for employee tax assessment, you have five years (e. g. the
application for 2022 may be submitted to the end of December 2027). You
can either submit your application electronically via FinanzOnline, send it by
letter mail with Form L 1 (optionally with Supplement L 1ab, L 1d, L 1k, L 1i), or
personally present it to your tax office. The tax office processes the applica-
tions in the order of their arrival and performs an employee tax assessment
upon your request.
Note
After submission of your employee tax assessment, enquiries by
telephone will not speed up the processing!
Please indicate your bank details only if they are not yet known to your tax
office or have changed. Due to the introduction of a uniform standard for
European payment transactions, now only BIC (Bank Identifier Code) and IBAN
(International Bank Account Number) are used. You can find these codes (BIC,
IBAN) on your bank statement and on your bank card. The tax office can
complete an employee tax assessment only if all pay slips for the year and
other disclosures (e. g. from the Labour Market Service) and data (e. g.
donations, church tax payments) have been received.
The procedure at the tax office 157

Note
Do not enclose any pay slip with your tax return, nor any receipts
(invoices, confirmations, vouchers) for income-related expenses,
special expenses or extraordinary burdens.However, please keep
these documents for seven years, since they must be shown to the
tax office upon request.
B. Electronic employee tax assessment
How to access FinanzOnline?

Go to FinanzOnline at finanzonline.at and register, ideally with your mobile
phone. You can activate the mobile phone signature via FinanzOnline or your
citizen card.
Or you can click on “Online-Erstanmeldung / Online initial registration”
on the FinanzOnline homepage. After successful registration, you will receive
your access identification (personal ID, user ID and PIN) by registered mail
(RSa letter).
You can also use the citizen card to access FinanzOnline.
What are the advantages of FinanzOnline?

• Available free-of-charge, 24 hours per day
• Contact with the office comfortably via any Internet connection
• Mobile phone signature
• Possibility of changing personal data at any time, e. g. bank details,
email address or mobile phone number
• Personal dashboard with overview of all the important information
• Assistant for employee tax assessment

• Enquiries regarding your current tax account and tax file (e. g. account
balance, pay slip)
• Service of tax decisions to your personal electronic mail box (messages),
including email notification
• Email notification for the current processing status of your tax return or
family allowance matters
• Anonymous tax calculation
• No special software required
• Convenient user interface (online help, hotline)
• Barrier-free application
As our mobile services are constantly being expanded, we recommend that

you supplement your current email address and mobile phone number the
next time you access FinanzOnline. If you have forgotten your access data,
new access codes can be sent to you directly to your email address or to your
mobile phone. You therefore no longer need to go to a post office or tax office.
For assistance with technical problems, our chatbot “Fred” is available around
the clock, and our FinanzOnline hotline via chat or telephone (+ 43 50 233
790) from Monday to Friday from 8 a.m. to 5 p.m.
C. Employee tax assessment in paper form

The forms used for employee tax assessments (L 1, L 1ab, L1 d, L 1k, L 1k-bF,
L 1i) have been designed in machine-readable form. This enables the tax
administration to collect the data by scanning. Please send only original doc-
uments (no copies). If you want to continue filing your tax return by mail or in
person, you can order the declaration forms at bmf.gv.at (Formulare / Forms)
from our order service. All forms can also be ordered from + 43 50 233 710.

Note
To carry out the employee tax assessment, there are the forms L 1,
L 1ab, L 1d, L 1k, L 1k-bF, L 1i, see page 184 et seq. Thus, you may
need to complete not only one but several forms:
• Supplement L 1ab – For consideration of extraordinary burdens.
• Supplement L 1d – For special consideration of special expenses.
• Supplement L 1k – For consideration of a Family Bonus Plus, support
money deduction, any extraordinary burdens concerning children,
or in connection with a subsequent taxation of an employer’s grant
for childcare costs. Please use a separate form for each child.
• Supplement L 1k-bF – For consideration of a Family Bonus Plus in
special cases. Please use a separate form for each child.
• Supplement L 1i – For declaration of income from employment
without previous wage tax deduction, for additional information
if certain cross-border criteria are fulfilled, and / or for submitting
an application for unlimited tax liability.
Please mind the following information when completing the forms, as it will
facilitate optimum processing of the machine-read forms. This will spare you
inquiries and will help us to expedite our work.
• Please submit only the original forms; copies are not machine-readable.
• Please use CAPITAL LETTERS (UPPER-CASE LETTERS), and use only
black or blue ink.
• Write only one letter, one number or one special character into each box.
• Enter your data generally from left to right, but right-aligned into
numeric fields.

„Leer
„Leerbleibende
bleibendeFelder
Felderfrei
freilassen”
lassen”
Templates
CORRECT
CORRECT INCORRECT
INCORRECT
„Leerbleibende
„Leer bleibendeFelder
Felderfrei
freilassen”
lassen”
CORRECT
CORRECT INCORRECT
INCORRECT
„So
„Sokorrigiere
korrigiereich
ichrichtig”
richtig”
CORRECT
CORRECT INCORRECT
INCORRECT
„Sokorrigiere
„So korrigiereich
ichrichtig”
richtig”
CORRECT
CORRECT INCORRECT
INCORRECT
1.41.4 10-stellige
10-stellige
Sozialversicherungsnummer
Sozialversicherungsnummer 1.41.4 10-stellige
10-stellige
laut
laut
e-card
e-card laut
laut
e-card
e-card
1.41.4 10-stellige
10-stellige Sozialversicherungsnummer
Sozialversicherungsnummer 1.41.4 10-stellige
10-stellige Sozialversicherungsnummer
laut
laut e-card
e-card laut
laut e-card
e-card
1.71.7Personenstand
Personenstand
amam
31.12.2022 (Bitte
31.12.2022 (Bitte
nur
nur
einein
Kästchen
Kästchen
ankreuzen)
ankreuzen) 1.71.7Personenstand
Personenstand
amam
31.12.2022 (Bitte
31.12.2022 (Bitte
nur
nur
einein
Kästchen
Kästchen
ankreuzen)
ankreuzen)
1.71.7Personenstand
Personenstand
amam 31.12.2022
31.12.2022 (Bitte
(Bitte nur
nur einein Kästchen
Kästchen ankreuzen)
ankreuzen) 1.71.7Personenstand
Personenstand
amam 31.12.2022
31.12.2022 (Bitte
(Bitte nur
nur einein Kästchen
Kästchen ankreuzen)
ankreuzen)
ODER
ODER
ODER
ODER
erke
Werkewie
wie
Lexika,
Lexika,
Nachschlagewerke,
Nachschlagewerke,
Zeitungen
Zeitungen
etc.)
etc.) 720
720
osten
kosten
g/Arbeitsstätte
ng/Arbeitsstätte
undund
Familienheimfahrten)
Familienheimfahrten) 721
721
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erke wiewie Lexika,
Lexika, Nachschlagewerke,
Nachschlagewerke, Zeitungen
Zeitungen etc.)
etc.) 720
720
kosten
sten
ng/Arbeitsstätte und
/Arbeitsstätte und Familienheimfahrten)
Familienheimfahrten) 721
721
• Do not strike out empty text fields; leave them blank.

• Comments outside the provided fields are not machine-readable (except
for corrections – see sample).
• Correct any errors in numeric fields by making the wrong amount
entirely illegible and placing the correct number next to, above or below
the boxes for data entry.
Send documents only when prompted by the tax office.
L 2,
L 2,
Seite
Seite
2, 2,
Version
Version
vom
vom
14.10.2022
14.10.2022
The procedure at the tax office

L 2,
L 2, Seite
Seite 2, 2, Version
Version vom
vom
161
14.10.2022
14.10.2022
D. Tax credits, additional tax payments,
and advance payments
In what cases can you usually expect a credit?

• If you received different amounts as remuneration in the course of a
year, and the employer did not make a recalculation.
• If you changed your employer in the course of the year, or were not
employed throughout the entire year.
• If you are entitled to refunding of the single-earner or single-parent tax
credit or to a social security refund due to the low amount of your
income.
• If you are entitled to a single-earner or single-parent tax credit and / or
a lump sum for commuters, which were not settled during standard
payroll accounting.
• If you claim the tax allowances for income-related expenses, special
expenses or extraordinary burdens which have not yet been granted in
a tax office decision on tax allowances.
What should you do if you are asked to make an additional

tax payment?
If an additional tax payment should become due in exceptional cases, you
may withdraw your application by way of objection, unless in case of manda-
tory tax assessment.

When must a tax return be filed without a request by the
tax office (mandatory tax assessment)?
If your income exceeds € 12,000, you are obliged to file an income tax return
or a statement in connection with the employee tax assessment, if
• you have received other income in addition to your income liable to
wage tax (e. g. from contracts for work and labour, or contracts for
independent services) to a total amount of more than € 730. Capitals
yields after withholding tax need not be included in the calculation.
In this case, please file an income tax return (form E 1, including
Supplement E 1a for income from trade or business).
• if – in the course of the calendar year – you received at least two or
several incomes liable to wage tax, at least partly simultaneously, for
which wage tax was not settled jointly (e. g. when drawing a company
pension in addition to a pension under the Austrian General Social
Security Act). In this case, please file a declaration in connection with
your employee tax assessment (Form L 1).
• You are not entitled to a single-earner or single-parent tax credit, to
the increased pensioner deduction or to the increased transportation
deduction for the calendar year, but this was settled in the course of
the standard payroll accounting. In this case, please file a declaration
in connection with your employee tax assessment (Form L 1).
• a lump sum for commuters was considered without justification, or the
lump sum for commuters was too high.
• you have received a grant from your employer to cover childcare costs
without justification.
• you realised incomes from capital assets or corresponding income from
trade or business, and these are not subject to withholding tax.
• you have obtained income from private sale of land for which no real
estate gains tax has been paid or no compensation is given.

• you have received income from employment and wage tax has not been
deducted yet (cross-border employees, pensions from abroad).
• a Family Bonus Plus was considered but the conditions were not met, or
if an undue amount was considered.
• too high amount of home office flat rate was not taxed.
• an employee profit-sharing scheme of more than € 3,000 was
considered tax- exempt.
• a public transport ticket (Öffi-Ticket) was provided by the employer or
the costs for it were covered, but the requirements were not met or too
high an amount remained untaxed.
• an anti-cost-of-living bonus was paid, but the annual income was over
€ 90,000.
• an extraordinary contribution credit was granted by the health
insurance, but the annual income amounted to more than € 24,500.
Note
Please provide full and complete information on the application form
about your personal data and the number of entities paying the
remunerations in order to expedite the processing of your application
for employee tax assessment. Missing data delay the processing of
your application.
When is a mandatory tax assessment performed?

If you do not submit a statement for employee tax assessment on your own
accord, in the following cases the tax office will prompt you to file a declara-
tion and carry out a mandatory tax assessment. If
• you were employed simultaneously by two or more employers.

• during the calendar year you have received rehabilitation or sickness
benefits from the statutory social security or awarded under the Army
Fees Act (e. g. for weapons training), insolvency deficit money been paid
in the event of insolvency proceedings, or compulsory social insurance
contributions have been refunded.
• for the respective calendar year, a tax office decision on tax allowances
has been issued and considered by the employer during wage tax
determination.
• the single-earner or single-parent tax credit, the increased pensioner
deduction or the increased transportation deduction was recognised
during the standard wage tax calculation, but the requirements are not
fulfilled (e. g. the partner’s income exceed the limit on his / her income).
• a Family Bonus Plus was considered but the conditions were not met, or
if an undue amount was considered.
Note
Please do not enclose any pay slips with the statements in your
application for an employee tax assessment. The employer
(or the agency paying your pension) forwards these documents
to the tax office.
Can an employee tax assessment result in advance

payments?
Wage taxpayers may have to make advance payments, if the additional tax
payment amounts to more than € 300. In this case, for once an additional tax
payment for the past year may coincide with the prepayment for the current
year (e. g. if two remunerations are due in parallel for the first time). On the
other hand, any possible additional payments will not be due for the current
year.

Why can there be additional payments in the case of two or
several remunerations?
As a rule, every entity paying remunerations or pensions calculates the wage tax
only for the remunerations or pensions that it pays out. The result is that the
wage tax actually paid is too low. In the course of an employee tax assessment,
these remunerations are taxed as if the total amount were one single payment.
You are therefore treated like a taxpayer who has only one employ-
ment relation but has earned just as much, in the form of one salary or
pension, as you have received from several remunerations.
When does the tax office calculate interest on additional tax

payments or credit balances?
The tax office calculates interest on additional payments and credit balances
for income tax assessments that are served after September 30th of the fol-
lowing year. The interest rate is 2 % above the basic interest rate and currently
amounts to 3.38 % (rate at copy date). No interest is calculated for additional
payments or credit balances that amount to less than € 50.
Interest accrues irrespective of the date at which the tax return is
filed. It is recommended, though, to file the return as early as possible. If you
do not receive the notice of assessment by 30 September of the following
year, you can avoid paying interest on additional tax claims by paying an
advance in the amount of the future (expected) additional tax payment before
that deadline.
E. Taxes due on several pensions Rz1022fff
How are several pensions taxed?

The joint taxation of (several) statutory pensions, Federal-employee pensions,
retirement benefits from a previous employment relation with a Federal state,
or pensions from Austrian pension funds is mandatory in order to avoid

additional tax payments and advance payments. If, for example, you receive
a federal or regional pension, as well as a widow’s / widower’s pension from
the pension-insurance agency for employees, the wage tax due on the two
remunerations is withheld from the higher pension. If you also receive a
company pension in addition to your pension under the Austrian General Social
Security Act, these are not required to be taxed jointly. In this case, the former
employer can arrange for paying your pension under the Austrian General
Social Security Act and the tax due on it. However, the employer cannot be
obliged to do so. If remunerations from employees’ group insurance schemes
are paid at the same time, the pension insurance institute and / or the pension-
paying agency will arrange for a joint tax payment.
F. Tax office decision on tax allowances Rz1039ff
What is a tax office decision on tax allowances?

A tax office decision on tax allowances relates to certain income-related expenses,
special expenses or extraordinary burdens that the employer may already settle
in the course of the standard payroll accounting. Thus, you pay less wage tax
during the year. Normally, the tax office decision on tax allowances is issued
together with the income tax assessment on the basis of the employee tax assess-
ment. At the same time, you will receive a notification for presentation to the
employer. The tax office decision on tax allowances applies to the second year
following the assessment period. Hence, the tax office decision on tax allowances
and the notification to the employer for the calendar year 2024 are annexed to
the income tax assessment for the calendar year 2022. This tax office decision on
tax allowances considers your tax allowances – based on the year 2022 – prelim-
inarily already for 2024. If the actual expenses in 2024 are higher than those in
the tax office decision on tax allowances, this will be offset in the course of the
employee tax assessment. An additional credit note may be expected.

If your expenses are lower, additional tax payments will generally
become due. If it is uncertain whether you will have similar expenses in the
second following year as in the base year, you may waive a tax office decision
on tax allowances in the course of the employee tax assessment, in order to
avoid additional tax payments. There is also the possibility to apply for a tax
office decision on a lower amount of tax allowances.
However, you can also amend the note to the employer to indicate
lower tax allowances or not present the note to the employer at all. The tax
office can also take the initiative and fix a lower amount for the tax allowances,
if certain expenses are obviously incurred only on a one-off basis.
Irrespective of the employee tax assessment, you may apply for a tax office
decision on tax allowances for the current year under certain circumstances
by the 31st October at the latest:
• If additional income-related expenses of a minimum of € 900 will be
incurred in the current calendar year.
• If expenses to clear up damage after disasters (floods, damage caused
by storms) will be incurred.
Note
No tax office decision on tax allowances will be issued
• for an annual tax allowance of less than € 90 and if prepayments
for income tax need to be made,
• to employees having limited liability to tax,
• to employees who have opted for unlimited tax liability pursuant
to § 1 IV of the Austrian Income Tax Act 1988 (EStG, Einkommen-
steuergesetz).

G. Disclosure pursuant to § 109a of the Austrian
Income Tax Act (Einkommensteuergesetz)
What is a disclosure pursuant to § 109a of the Austrian

Income Tax Act 1988 (EStG, Einkommensteuergesetz)?
Entrepreneurs and corporations must communicate data concerning disburse-
ments to be made to the tax office electronically or by using Form E 109a.
This disclosure concerns individuals or associations of persons that are no
legal entities, e. g. general partnerships under Austrian law or limited partner-
ships under Austrian law, which receive remuneration for certain activities on
a self-employed basis, i. e. not as part of an employment relation. The issuer
of a disclosure to the tax office must hand a copy to the person concerned.
Which data must be communicated?

The following data must be communicated:
• Name, address, social security number
• Type of service rendered
• Calendar year in which the remuneration was paid
• Remunerations (including remunerations in kind and cost
reimbursements) and possibly value-added tax.
For which activities must a disclosure be made?

The disclosure is required for the following self-employed activities:
• Services as a member of a supervisory board, administrative board,
or other services by persons in charge of supervising the management
of a company
• Services as an agent of a building society or an insurance company
• Services as a board member of a foundation
• Services as a lecturer, teacher or trainer
• Services as a newspaper street vendor or newspaper deliverer
• Services provided to introduce private business transactions

• Services as an office-holder in a public-law corporation if fees are paid
for the activity
• Other services rendered under a contract for independent services and
which are subject to insurance contributions under § 4 IV of the Austrian
General Social Security Act (ASVG).
Is a disclosure necessary for minor remunerations?

No disclosure needs to be made if the (total) remuneration, including possible
cost refunds, paid to a person or association of persons (group of persons)
amount to less than € 900 in a calendar year, and if the (total) remuneration,
including possible cost reimbursements for every individual service, do not
amount to more than € 450.
What must the person concerned do?

Remunerations for the aforementioned activities are subject to taxation. The
income realised must therefore be reported in the income tax return (form
E 1) under the respective type of income. The (operating) income for which a
notification was issued must be shown separately in the cash-basis account-
ing (profit and loss statement, Form E 1a) or the net-income account. If you
received one or several notifications for the respective year, please be sure
to indicate the number of notifications received when filing your income tax
return. However, the notification is not to be sent to the tax office. If the
income amounts to more than € 730 (tax allowance on assessment), they
remain tax-exempt. In this case, an employee tax assessment can be made.

H. Objection to a tax office decision
How to object to a tax office decision?

You can object to a tax office decision within one month after service. Submit
your complaint in writing to the tax office. Please enclose all relevant docu-
ments with the objection. If the objection is filed via FinanzOnline, attach-
ments may be sent as PDF files. Filing an objection is free of charge. An
objection does not suspend the prescribed additional payment; the same
remains due as per the indicated date. If you do not wish to pay the required
additional payment for the time being, you must file an application for sus-
pension of the collection. The tax office will issue a formal decision on this
application.
Note
In the event that your objection is dismissed, interest must be paid
for the time of suspension. The interest rate currently amounts to
3.38 % (rate at copy date).
In case you have already paid the amount, there is the option of receiving
complaint interest if your objection is allowed. The interest rate currently
amounts to 3.38 % (rate at copy date) for the disputed amount. Interest that
does not reach the amount of € 50 will not be credited. This requires filing of
an application for complaint interest.

The application for complaint interest must include:
• Identification of the objection, on whose settlement the amount of the
payment was dependent
• Identification of the decision whereby the tax to be paid was reduced,
• The information relevant for the assessment base of the interest.
The current values are also available on the internet at bmf.gv.at.

Generally, the tax office itself will issue a preliminary ruling on the
objection. If you do not agree with this decision, you may apply for the sub-
mission of your objection to the Federal Finance Court.
I. Payment in instalments and deferred

tax payment
How to obtain payment facilities?

Upon your application, the tax office can grant a respite for the additional
payment, or ask you for payment in instalments
• if paying the full amount of the owed tax would constitute a
considerable hardship, and
• if granting of the respite does not jeopardise the collection of the
owed tax.
You should therefore specify all circumstances supporting your application

for a payment respite.

Note
If a tax payment is deferred, or if taxes are paid in instalments,
interest is due on amounts in excess of € 750. The interest rate cur-
rently amounts to 3.38 % (rate at copy date). No interest is calculated
for amounts below € 50. In cases of special hardship, taxpayers may
be fully or partially released from paying the owed tax. No fees are
due on applications to the tax authority.

VII.
Other
tax benefits
This chapter specifically deals with the premium-
aided provident scheme and the premium-aided
pension scheme. Please remember that the bonus
granted on the premium payments is adjusted on
an annual basis.
A. Premium-aided retirement provisions Rz1365ff
Premium-aided retirement provisions can be claimed by all taxpayers in Austria
who do not receive a statutory old-age pension.
What is the amount of the premium under the premium-

aided provident scheme and what is the incentive?
A lump sum is granted as an incentive, which is calculated as a percentage of
the premium paid for the respective calendar year. The retirement provision
premium will amount to 4.25 % in 2023. The bonus is granted only for payments
amounting to 1.53 % of 36 times the maximum contribution basis for social
security (HB-SV).
Maximum basis for Maximum Bonus

social security con- amount
tributions (HB-SV)
2022 € 5,670 € 3,123.04 4.25 % = 132.7€ 3
2023 € 5,850 € 3,222.18 4.25 % = € 136.94
The bonus is credited for the last time for that calendar year in which the
taxpayer receives a statutory old-age pension for the first time. In addition
to granting a bonus, the institution running the pension fund for the credit
institution that sells the premium-aided provident scheme must provide a
capital guarantee.
Where to apply for the bonus?

The respective institution running the pension fund applies to the tax admin-
istration.
176 Other t ax benefits

When can you first receive benefits from your entitlements?
After a minimum period of ten years (after paying the first premium) you can
receive payments from your entitlements. You can choose:
• to ask for the payment of the full amount, or
• to transfer the entitlements to another pension fund, or
• to transfer the entitlements, for example,
– to an insurance company of your choice as a single premium for a
supplementary pension insurance or
– to a credit institution of your choice for exclusive use to buy shares
in a pension investment fund by signing an irrevocable payment
plan, or
– to a pension fund where the taxpayer is already entitled to future
payments as defined by the Pension Fund Act, or
– to a collective company insurance fund where the taxpayer is
already entitled to future payments, or
– to an insurance company as a single premium for nursing care
insurance where repurchase or lump-sum compensation is
excluded and the performance of the nursing care insurance is
linked to a claim to nursing care allowance.
How are incomes from premium-aided pension funds taxed?

No tax is due if the entitlements are transferred into a pension fund, or if you
receive a pension from these institutions.
What happens when the entitlements are paid out?

If the entitlements are paid out, half of the credited bonuses must be paid
back, and subsequent taxation of the capital yields takes place at a tax rate
of 27.5 %. In addition, you lose your entitlement to a capital guarantee.
Other t ax benefits 177

B. Premium-aided pension scheme Rz1321ff
What is a premium-aided pension scheme and what is the

amount?
As a rule, premium-aided provident schemes have replaced premium-aided
pension schemes. If you signed your contract in 2003, at the latest, you may,
however, continue to claim the tax credit for the following amounts:
• Supplementary pension insurance coverage with an insurance company
• Employee contributions to a pension fund or an employees’ group insur-
ance (§ 93f of the Insurance Supervision Act (Versicherungsaufsichts-
gesetz) 2016)
• Savings with a pension investment fund
• Voluntary additional insurance under the statutory social-security
scheme
Contributions to supplementary pension schemes and the purchase of shares

in investment funds are not regarded as special expenses.
New contracts with pension funds may also be signed after 2003 and
continue to be premium-aided.
As with building-society bonuses, the bonus for premiums to provident
pensions depends on the circulation-weighted average return for federal
bonds (period averages). In 2023, the premium will amount as in 2022 to 4.25 %
of the contributions. The maximum contribution basis is € 1,000.
How to claim the bonus?

You must apply for payment of the bonus with a declaration of payments, to
be obtained from the respective contract partner (the deposit-managing credit
institution in the case of pension investment funds). If you have several con-
tracts, please remember that you may claim the bonus refund only for a
maximum assessment base of € 1,000.
178 Other t ax benefits

The bonus is paid for the year in which the premium was paid. Advance
payments of premiums as of the 15th December are already recognised for
the subsequent year. However, delayed payments will not be accepted.
How are incomes from premium-aided provident schemes

taxed?
No tax is due on incomes that are based on premium payments for which
a bonus was received.
Example:
Every year, a taxpayer pays € 1,500 into a pension investment fund.
The bonus was paid for € 1,000. The entire credit balance is trans-
ferred to a supplementary pension insurance scheme as a one-off
premium. The annuity payments resulting from provident premiums
in an amount of € 1,000 are tax-exempt. The annuity payments
accounting for the remaining € 500 are taxable.
Other t ax benefits 179

TEMPLATE
Name
Address
To the Tax Authority Austria
Re: Decision dated …………….

Tax registration number ……….
Within the period prescribed, I object to the decision referred to

above, substantiating this as follows:
In the employee tax assessment

☐ Single-earner tax credit (single-parent tax credit)
☐ Higher income-related expenses
☐ Extraordinary burdens etc. were not considered.
I therefore request consideration of an amount of € …………… for

suspension of the collection according to § 212a BAO. At the same
time I apply for suspension of the collection of the disputed amount
of € …………………… .
Date, signature
180 Complaint
TEMPLATE
Name
Address
To the Tax Authority Austria
Re: Decision dated …………….

Tax registration number ……….
Request for payment in instalments or deferred tax payment
By the decision referred to above, back taxes of € ……………………… were

imposed on me.
I request:
☐ Authorisation of payment in instalments of ………………………. €
☐ Deferral of the tax payment until ……………………………………
Rationale: Personal circumstances, helplessness, minors, support

obligations, illness episodes, coincidence of several payments, low
income, etc.
Date, signature
Payment in installments or deferral 181

TEMPLATE
An das Eingangsvermerk
2022
Finanzamt Österreich
Postfach 260 Tipp: Diese Erklärung können Sie auch
papierlos über FinanzOnline (bmf.gv.at)
1000 Wien ausfüllen und einreichen - rund um die
Uhr und ohne besondere Software.
Erklärung L1 zur ArbeitnehmerInnenveranlagung 2022

oder auf Papier in allen Finanz- und Zolldienststellen
Datenschutzerklärung auf bmf.gv.at/datenschutz
Wie füllen Sie dieses Formular richtig aus? Welche Beilagen gibt es zu diesem Formular?
- Alle Angaben müssen der Wahrheit entsprechen - L 1ab für außergewöhnliche Belastungen
- In GROSSBUCHSTABEN und nur mit schwarzer oder blauer - L 1k für Kinder
Farbe ausfüllen - Betragsfelder in Euro und Cent - L 1k-bF für den Familienbonus Plus in besonderen Fällen
- Die stark umrandeten Felder sind jedenfalls auszufüllen - L 1d zur besonderen Berücksichtigung von Sonderausgaben
- Zutreffende Punkte sind anzukreuzen - L 1i für grenzüberschreitende Sachverhalte
Ergänzende Informationen finden Sie auch im Steuerbuch 2023 (bmf.gv.at) und in der Ausfüllhilfe L 2
1. Angaben zur Person

1.1 FAMILIEN- ODER NACHNAME
1.2 VORNAME 1.3 TITEL
1.4 10-stellige Sozialversicherungsnummer 1.6 Geburtsdatum (wenn keine SV-Num-

laut e-card 1.5 Geschlecht mer vorhanden, jedenfalls auszufüllen)
weiblich inter/divers/
männlich
offen T T M M J J J J
1.7 Personenstand am 31.12.2022 (nur ein Kästchen ankreuzen) seit (Datum bei ledig nicht erforderlich)
1) 1)
verheiratet/in eingetragener Partnerschaft in Lebensgemeinschaft
ledig dauernd getrennt geschieden verwitwet
T T M M J J J J
2. Derzeitige Wohnanschrift
2.1 STRASSE
2.2 Hausnummer 2.3 Stiege 2.4 Türnummer 2.5 WOHNSITZSTAAT 2)
2.6 ORT
2.7 Postleitzahl 2.8 Telefonnummer

bmf.gv.at
3. Partnerin/Partner 1)

laut e-card mer vorhanden, jedenfalls auszufüllen)
T T M M J J J J
1) Partnerin/Partner sind Ehepartnerin/Ehepartner, eingetragene Partnerin/eingetragener Partner. Weiters Lebensgefährtin/Lebensgefährte
mit mindestens einem Kind für das mindestens sieben Monate die Familienbeihilfe bezogen wurde (§ 106 Abs. 3 EStG 1988). Sie werden im
Folgenden – wenn nicht anders angeführt – als „Partnerin/Partner‟ bezeichnet.
2) Nur wenn der derzeitige Wohnsitz nicht in Österreich liegt, geben Sie das Kfz-Nationalitätszeichen des Wohnsitzstaates an (z.B. D für
Deutschland, H für Ungarn, SK für Slowakei, SLO für Slowenien)
L 1-2022 Bundesministerium für Finanzen – 12/2022 (Aufl. 2022) L 1, Seite 1, Version vom 04.10.2022
182 Form L 1

TEMPLATE
4. Anzahl (inländischer) Arbeitgeberinnen/Arbeitgeber/pensionsauszahlender Stellen
Anzahl der (inländischen) gehalts- oder pensionsauszahlenden Stellen im Jahr 2022

4.1 Sofern keine Bezüge vorhanden sind, den Wert 0 (Null) eintragen. Die Beilage eines Lohnzettels ist nicht erforderlich.
Folgende Bezüge zählen nicht zur „Anzahl der gehalts- oder pensionsauszahlenden Stellen‟:
Arbeitslosengeld, Krankengeld, Notstandshilfe, Wochengeld, Rehabilitationsgeld, Pflegegeld, Pflegekarenzgeld, Entschädigungen für Waffen-
übungen, Weiterbildungsgeld, Bildungsteilzeitgeld u. Ä., rückgezahlte Pflichtbeiträge, Bezüge aus dem Insolvenz-Entgelt-Fonds, Bezüge aus
einer betrieblichen Vorsorge, Bezüge aus der Bauarbeiter-, Urlaubs- und Abfertigungskasse, Überbrückungshilfe, Bezüge auf Grund eines
Dienstleistungsschecks.
Sollten Sie mehrere Pensionen bezogen haben, die bereits gemeinsam lohnversteuert worden sind, ist für diese gemeinsam versteuerten
Pensionen eine einzige pensionsauszahlende Stelle anzugeben.
4.2 Steuerfreie Einkünfte auf Grund völkerrechtlicher Vereinbarungen

(z.B. UNO, UNIDO) 725
Für Einkünfte aus nichtselbständiger Arbeit ohne Lohnsteuerabzug verwenden Sie die Beilage L 1i.
5. Alleinverdienerabsetzbetrag, Alleinerzieherabsetzbetrag, Kindermehrbetrag 3)

5.1 Alleinverdienerabsetzbetrag, Alleinerzieherabsetzbetrag
5.1.1 Alleinverdienerabsetzbetrag wird beantragt und ich erkläre, dass meine Partnerin/mein Partner diesen nicht in Anspruch nimmt.
5.1.2 Alleinerzieherabsetzbetrag wird beantragt.
Hinweis zu Punkt 5.1.1 und 5.1.2: Bezug von Familienbeihilfe für mindestens ein Kind laut Punkt 5.1.3 erforderlich.
Anzahl der Kinder, für die ich oder meine Partnerin/mein Partner für mindestens sieben Monate die Familienbeihilfe bezogen
5.1.3 habe/hat. Zur steuerlichen Berücksichtigung von Kindern verwenden Sie bitte für jedes Kind eine eigene Beilage L 1k.
5.2 Kindermehrbetrag
5.2.1 Ich habe den Alleinverdienerabsetzbetrag (Punkt 5.1.1) oder den Alleinerzieherabsetzbetrag (Punkt 5.1.2) beantragt:
Ich erkläre für einen allfälligen Kindermehrbetrag, dass ich 2022 betriebliche oder Einkünfte aus nichtselbständiger Arbeit an
zumindest 30 Tagen oder ganzjährig Leistungen nach dem Kinderbetreuungsgeldgesetz oder Pflegekarenzgeld bezogen habe.
5.2.2 Ich habe den Alleinverdienerabsetzbetrag (Punkt 5.1.1.) nicht beantragt und beziehe die Familienbeihilfe:
Ich erkläre für einen allfälligen Kindermehrbetrag, dass ich 2022 betriebliche oder nichtselbständige Einkünfte an zumindest 30
Tagen oder ganzjährig Leistungen nach dem Kinderbetreuungsgeldgesetz oder Pflegekarenzgeld bezogen habe und meine (Ehe)
Partnerin/mein (Ehe)Partner 2022 aus betrieblichen und/oder nichtselbständigen Einkünften ein Einkommen erzielt hat, aus dem
sich eine Einkommensteuer von weniger als 550 Euro ergibt. Dieser Betrag erhöht sich für jedes weitere Kind um 550 Euro.
6. Höhe der Einkünfte von Ehepartnerin/Ehepartner oder eingetragener Partnerin/eingetragenem Partner
Nur ankreuzen, wenn nicht bereits Punkt 5.1 (Alleinverdienerabsetzbetrag) angekreuzt wurde.
Ich erkläre, dass die jährlichen Einkünfte meiner Ehepartnerin/meines Ehepartners oder meiner eingetragenen Partnerin/meines
eingetragenen Partners 6.000 Euro nicht überschritten haben.
Hinweis: In diesem Fall stehen ein geringerer Selbstbehalt bei außergewöhnlichen Belastungen und behinderungsbedingte Auf-
wendungen der Ehepartnerin/des Ehepartners oder der eingetragenen Partnerin/des eingetragenen Partners zu (Formular L 1ab).
7. Erhöhter Pensionistenabsetzbetrag
Ich beantrage den erhöhten Pensionistenabsetzbetrag.
Voraussetzungen: Eigene Pensionseinkünfte nicht mehr als 25.250 Euro, kein Anspruch auf Absetzbeträge gemäß Punkt 5, ver-
heiratet oder in eingetragener Partnerschaft lebend und Einkünfte der Ehepartnerin/des Ehepartners oder der eingetragenen Partnerin/
des eingetragenen Partners nicht mehr als 2.200 Euro jährlich.
8. Mehrkindzuschlag
Ich beantrage den Mehrkindzuschlag für 2023, da für 2022 zumindest zeitweise Familienbeihilfe für mindestens 3 Kinder
bezogen wurde und das Haushaltseinkommen 55.000 Euro nicht überstiegen hat.
Hinweis: Wenn Sie mehr als 6 Monate in einer Ehe, Lebensgemeinschaft oder eingetragenen Partnerschaft gelebt haben, ist auch das
Einkommen der (Ehe)Partnerin/des (Ehe)Partners bei der Berechnung der Grenze von 55.000 Euro zu berücksichtigen.
9. Sonderausgaben
Verpflichtende Beiträge an gesetzlich anerkannte Kirchen oder Religionsgesellschaften, Spenden an begünstigte Empfänger sowie Bei-
träge für die freiwillige Weiterversicherung in der gesetzlichen Pensionsversicherung und für den Nachkauf von Versicherungszeiten
werden aufgrund einer Datenübermittlung automatisch berücksichtigt und müssen nicht erklärt werden. Wenn bei diesen Daten etwas
nicht richtig ist oder fehlt, müssen Sie sich zur Klärung direkt an die Zahlungsempfänger wenden. Nur diese können Daten richtigstellen
oder Fehlendes nachsenden. Für eine von der Datenübermittlung abweichende Berücksichtigung von Kirchen- oder Versicherungsbeiträ-
gen oder für gezahlte Sonderausgaben an ausländische Organisationen verwenden Sie die Beilage L 1d.
Ausgaben für eine thermisch-energetische Gebäudesanierung und für einen „Heizkesseltausch‟ können im Rahmen eines Pau-
schalbetrages („Öko-Sonderausgabenpauschale‟) berücksichtigt werden. Dazu ist eine Datenübermittlung von der fördergewäh-
renden Stelle erforderlich, die Sie im Rahmen der Fördergewährung verlangen können. In diesem Fall erfolgt die Berücksichtigung des
Pauschales für dieses Jahr und die Folgejahre automatisch. Das Pauschale kann nur auf Grund der Datenübermittlung berücksichtigt
werden, eine Antragstellung in diesem Formular ist nicht möglich.
9.1 Renten oder dauernde Lasten (z.B. Leibrenten, Versorgungsrenten) 280
9.2 Steuerberatungskosten 460
3) Hinweise zu den Voraussetzungen finden Sie in der Ausfüllhilfe L 2
L 1-2022 L 1, Seite 2, Version vom 04.10.2022
Form L 1 183

TEMPLATE
10. Pendlerpauschale/Pendlereuro
Nur ausfüllen, wenn der Betrag nicht bereits durch Ihre Arbeitgeberin/Ihren Arbeitgeber in richtiger Höhe berücksichtigt wurde. Die Kenn-
zahlen sind gemeinsam auszufüllen. Die Berechnung erfolgt laut Pendlerrechner unter bmf.gv.at/pendlerrechner.
10.1 Pendlerpauschale - tatsächlich zustehender Gesamtjahresbetrag 718
10.2 Pendlereuro - tatsächlich zustehender Gesamtjahresbetrag 916
11. Werbungskosten
11.1 Werbungskosten ohne Anrechnung auf das Werbungskostenpauschale
Achtung: Ein als Werbungskosten zu berücksichtigendes Homeoffice-Pauschale wird aus dem/den Lohnzettel(n) automatisch
berücksichtigt und ist daher nicht anzugeben.
11.1.1 Gewerkschaftsbeiträge und sonstige Beiträge zu Berufsverbänden und Inter-
essensvertretungen - tatsächlicher Gesamtjahresbetrag - ausgenommen
Betriebsratsumlage. Nur ausfüllen, wenn nicht bereits durch Ihre Arbeitgeberin/
Ihren Arbeitgeber (im Lohnzettel) in richtiger Höhe berücksichtigt. 717
11.1.2 Gesamte Ausgaben im Jahr 2022 für ergonomisch geeignetes Mobiliar für
Homeoffice (z.B. Schreibtisch, Drehstuhl, Schreibtischlampe) bei zumindest 26
Homeoffice-Tagen
Achtung: Es darf keine Eintragung in Kennzahl 159 und/oder Kenn zahl 9275 (E 1a oder
E 1a-K) erfolgen. Hier sind nur Ausgaben des Jahres 2022 (in voller Höhe) anzuge-
ben. Ausgaben des Jahres 2022, die den Höchstbetrag für 2022 übersteigen, werden bei
der Veranlagung 2022 nicht berücksichtigt; sie werden aber bei der Veranlagung 2023
automatisch berücksichtigt. Beträge aus den Jahren 2020 und 2021, die den gemein-
samen Höchstbetrag von 300 Euro überschritten haben, werden bei der Veranlagung
2022 automatisch berücksichtigt und dürfen hier nicht mehr angegeben werden. 158
11.1.3 Pflichtbeiträge auf Grund einer geringfügigen Beschäftigung und Pflichtbeiträge

für mitversicherte Angehörige sowie selbst einbezahlte SV-Beiträge 274
Weitere Werbungskosten - Geben Sie jeweils den Jahresbetrag der Aufwendungen abzüglich steuerfreier Ersätze oder Vergütungen an.
Betragen die Werbungskosten weniger als 132 Euro jährlich, ist eine Eintragung nicht erforderlich. 4)
11.2 Werbungskosten mit Anrechnung auf das Werbungskostenpauschale
11.2.1 Genaue Bezeichnung Ihrer beruflichen Tätigkeit (z.B. KOCH, VERKÄUFERIN; nicht ausreichend ist ANGESTELLTE, ARBEITER)
11.2.2 Digitale Arbeitsmittel (z.B. Computer, Internet) ohne Kürzung um ein allfälliges
Homeoffice-Pauschale (bei Anschaffungen über 800 Euro tragen Sie hier nur die
jährliche Abschreibung ein) 169
11.2.3 Andere Arbeitsmittel, die nicht in Kennzahl 169 zu erfassen sind
(bei Anschaffungen über 800 Euro tragen Sie hier nur die jährliche
Abschreibung ein) 719
11.2.4 Fachliteratur
(keine allgemein bildenden Werke wie Lexika, Nachschlagewerke, Zeitungen etc.) 720
11.2.5 Beruflich veranlasste Reisekosten

(ohne Fahrtkosten Wohnung/Arbeitsstätte und Familienheimfahrten) 721
11.2.6 Fortbildungs-, Ausbildungs- und Umschulungskosten 722
11.2.7 Kosten für Familienheimfahrten 300
11.2.8 Kosten für doppelte Haushaltsführung 723

11.2.9 Arbeitszimmer
Achtung: Es darf keine Eintragung in Kennzahl 158 erfolgen. Nur abzugsfähig,
wenn das Arbeitszimmer Mittelpunkt der gesamten beruflichen Tätigkeit ist. 159
11.2.10 Sonstige Werbungskosten, die nicht unter 11.2.2 bis 11.2.9 fallen
(z.B. Betriebsratsumlage) Achtung: Ein als Werbungskosten zu berücksichti-
gendes Homeoffice-Pauschale wird aus dem/den Lohnzettel(n) automatisch
berücksichtigt und darf hier nicht eingetragen werden 724
11.2.11 Zur Geltendmachung eines Berufsgruppenpauschales 5) tragen Sie ein:
A: Artist/in FM: Forstarbeiter/in mit Motorsäge V: Vertreter/in
B: Bühnenangehörige/r, Filmschauspieler/in FO: Forstarbeiter/in ohne Motorsäge, P: Mitglied einer Stadt-, Gemeinde-
F: Fernsehschaffende/r Förster/in, Berufsjäger/in im Revierdienst oder Ortsvertretung
J: Journalist/in HA: Hausbesorger/in, soweit er/sie dem E: Expatriate im Sinne § 1 Z 11
M: Musiker/in Hausbesorgergesetz unterliegt der Verordnung 6)
HE: Heimarbeiter/in
4) Der Zuzugsfreibetrag für Wissenschaftler und Forscher (§ 103 Abs. 1a EStG 1988) kann nur im Formular E 1 beantragt werden.
5) Falls vom Arbeitgeber bereits in richtiger Höhe berücksichtigt, ist hier keine Eintragung vorzunehmen. Andernfalls ist der Gesamtbetrag einzutragen.
6) Nur Arbeitnehmerinnen/Arbeitnehmer, die im Auftrag einer ausländischen Arbeitgeberin/eines ausländischen Arbeitgebers in Österreich im
Rahmen eines Dienstverhältnisses zu einer österreichischen Konzerngesellschaft oder einer österreichischen Betriebsstätte des ausländi-
schen Arbeitgebers befristet beschäftigt werden. Siehe dazu auch die Verordnung.
184 Form L 1

TEMPLATE
Erhaltene Kostenersätze ausgenommen

Beruf - Kurzbezeichnung Zeiträume der Tätigkeiten: Beginn - Ende Homeoffice-Pauschale 7)
T T M M bis T T M M
T T M M bis T T M M
12. Außergewöhnliche Belastungen

Zur Geltendmachung von außergewöhnlichen Belastungen verwenden Sie die Beilage L 1ab. Zur Geltendmachung von außer-
gewöhnlichen Belastungen für Kinder verwenden Sie je Kind eine Beilage L 1k.
13. Opferausweis, Amtsbescheinigung
Ich besitze auf Grund meiner politischen Verfolgung in der Zeit von 1938 bis 1945 einen Opferausweis und/oder eine Amtsbescheinigung.
14. Bankverbindung Wenn dem Finanzamt Ihre Bankverbindung bekannt ist, erfolgt die Überweisung des Guthabens auto-
matisch auf dieses Konto, sofern kein Abgabenrückstand besteht.
14.1 IBAN (nur ausfüllen, wenn Sie dem Finanzamt noch keine Bankverbindung bekanntgegeben haben oder Sie diese geändert haben)
14.2 BIC (nur auszufüllen, wenn IBAN nicht mit Sie finden diese Codes (IBAN, BIC) auf Ihrem Kontoauszug und auf
AT beginnt und die Empfängerbank nicht am Ihrer Bankomatkarte.
einheitlichen Euro - Zahlungsverkehrsraum
SEPA teilnimmt)
14.3 Ich beantrage die Barauszahlung (Beachten Sie, dass Geldbeträge

nur persönlich bei der Post behoben werden können)
15. Freibetragsbescheid
15.1 Ich wünsche keinen Freibetragsbescheid.
15.2 Ich beantrage einen niedrigeren Freibetragsbescheid in Höhe von jährlich 449
16. Beilagen
Kreuzen Sie an, welche anderen Beilagen Sie mit dieser L 1 Erklärung abgeben. Bei L 1k bzw. L 1k-bF geben Sie auch die Anzahl an.
Beilage L 1ab für außergewöhnliche Belastungen
Beilage L 1d zur besonderen Berücksichtigung von Sonderausgaben
Beilage L 1i für grenzüberschreitende Sachverhalte
Anzahl der Beilagen L 1k für ein Kind (für jedes Kind ist eine eigene Beilage L 1k zu verwenden)
Anzahl der Beilagen L 1k-bF für den Familienbonus Plus in besonderen Fällen (für jedes Kind ist eine eigene Beilage L 1k-bF zu
verwenden)
7) Von Arbeitgeberin/Arbeitgeber erhaltene Kostenersätze (ausgenommen Kostenersätze an Expatriates betreffend Reisekosten iSd § 26
Z 4 EStG 1988). Auch bei Vertreterinnen/Vertretern sind Kostenersätze hier anzugeben.
Hinweise
Familienbonus Plus und Alleinverdiener-/Alleinerzieherabsetzbetrag
Wenn der Familienbonus Plus oder der Alleinverdiener-/Alleinerzieherabsetzbetrag bereits bei der Arbeitgeberin/beim Arbeitgeber berücksichtigt
worden ist, ist dieser bei der Arbeitnehmerveranlagung jedenfalls zu beantragen, sonst kann es zu einer ungewollten Nachzahlung kommen. Für
die Berücksichtigung des Familienbonus Plus verwenden Sie die Beilage L 1k oder – in besonderen Fällen – die Beilage L 1k-bF.
Zwischenstaatlicher Informationsaustausch
Internationale Vereinbarungen sehen einen wechselseitigen Informationsaustausch zwischen den Finanzverwaltungen einzelner Staaten vor.
So erhalten wir zu den in Österreich lebenden Personen Informationen über deren Einkünfte und Vermögen im Ausland. Ebenso geben wir
Informationen über in Österreich bezogene Einkünfte oder hier vorhandenes Vermögen weiter, wenn die jeweiligen Personen im Ausland leben.
Originaldokumente und Belege
Bewahren Sie Ihre Originaldokumente und Belege mindestens 7 Jahre für eine etwaige Überprüfung auf. Übermitteln Sie uns mit dieser
Erklärung keine zusätzlichen Unterlagen als Nachweis.
Richtigkeits- und Vollständigkeitserklärung

Ich bestätige mit meiner Unterschrift, dass alle Angaben der Wahrheit entsprechen. Ich nehme zur Kenntnis, dass unrichtige oder unvollständige
Angaben strafbar sind.
Steuerliche Vertretung (Name, Anschrift, Telefon)
Datum, Unterschrift
Form L 1 185

TEMPLATE
2022
Finanzamt Österreich Tipp: Diese Erklärung können Sie auch
Postfach 260 papierlos über FinanzOnline (bmf.gv.at)
Beilage L 1k für 2022

zum Formular L 1 oder E 1 für:
• Familienbonus Plus (Punkt 3), unbedingt ausfüllen - auch wenn schon bei/beim Arbeitgeber/in beantragt
• Unterhaltsabsetzbetrag (Punkt 4),
• Außergewöhnliche Belastungen für Kinder (Punkt 5)
• Nachversteuerung des Arbeitgeberzuschusses für Kinderbetreuung (Punkt 6).
Wie füllen Sie dieses Formular richtig aus? - Die stark umrandeten Felder sind jedenfalls auszufüllen
- Alle Angaben müssen der Wahrheit entsprechen - Zutreffende Punkte sind anzukreuzen
- In GROSSBUCHSTABEN und nur mit schwarzer oder blauer Ergänzende Informationen finden Sie auch im Steuerbuch
Farbe ausfüllen - Betragsfelder in Euro und Cent 2023 (bmf.gv.at) und in der Ausfüllhilfe L 2
1. Angaben zur Antragstellerin/zum Antragsteller

laut e-card 1.2 Steuernummer 1) mer vorhanden, jedenfalls auszufüllen)
T T M M J J J J
2. Angaben zum Kind (für jedes Kind ist eine eigene Beilage L 1k auszufüllen)
2.2 VORNAME 2.3 10-stellige Sozialversicherungsnr. des Kindes
2.4 Geburtsdatum (wenn keine SV-Num- 2.5 Kennnummer der europäischen Krankenversicherungskarte, 2.6 Wohnsitzstaat
mer vorhanden, jedenfalls auszufüllen) wenn keine Sozialversicherungsnummer vorhanden ist des Kindes 2)
T T M M J J J J
3. Familienbonus Plus
• Der Familienbonus Plus ist bei einer Veranlagung jedenfalls zu beantragen, auch wenn er bereits beim Arbeitgeber berücksichtigt worden
ist. Sonst kann es zu einer ungewollten Nachzahlung kommen. Sie können auch eine andere Aufteilung als beim Arbeitgeber beantragen.
• Der Familienbonus Plus kann für jedes Kind höchstens einmal zur Gänze berücksichtigt werden und reduziert die Einkommensteuer
höchstens auf Null.
• Wenn Sie den Familienbonus Plus beantragen, beachten Sie, dass für jedes Kind in Summe nicht mehr als der ganze Familienbonus Plus
in Anspruch genommen werden kann. Andernfalls kommt es zur Berücksichtigung jeweils der Hälfte.
• Stimmen Sie sich mit dem anderen Elternteil ab, damit nicht zu viel beantragt wird und es nicht zu einer unerwünschten Nach-
zahlung kommt.
• Mit dieser Beilage können Sie den Familienbonus Plus beantragen, wenn Ihre familiären Verhältnisse im gesamten Jahr 2022
unverändert waren und sich der Wohnsitzstaat des Kindes im Jahr 2022 nicht geändert hat:
- Punkt 3.1 ist auszufüllen, wenn für das Kind keine Unterhaltszahlungen (Alimente) zu leisten waren (z.B. Kind bei aufrechter Ehe) oder
für das Kind, für das Unterhaltszahlungen (Alimente) zu zahlen waren, aber 2022 keine Zahlungen erfolgt sind.
- Punkt 3.2 ist auszufüllen, wenn für das Kind Unterhalt zu leisten war und dieser für das gesamte Jahr in voller Höhe bezahlt wurde.
• Für besondere Fälle verwenden Sie bitte das Formular L 1k-bF
3.1 Ich habe oder meine (Ehe-)Partnerin/mein (Ehe-)Partner hat für das Kind im Jahr 2022 keine Unterhaltszahlungen (Alimente) erhalten
bmf.gv.at
Ich beziehe die Familienbeihilfe und beantrage den halben ganzen Familienbonus Plus
Mein(e) (Ehe-)Partner(in) bezieht die Familienbeihilfe und ich beantrage den halben ganzen Familienbonus Plus
3.2 Für das Kind wurden Unterhaltszahlungen (Alimente) für das gesamte Jahr 2022 im vollen Umfang geleistet
Ich habe die Familienbeihilfe und den vollen Unterhalt erhalten und beantrage den halben ganzen Familienbonus Plus
Ich habe die vollen Unterhaltszahlungen 3) geleistet und beantrage den halben ganzen Familienbonus Plus
4. Unterhaltsabsetzbetrag und Unterhaltsleistungen

4.1 Unterhaltsabsetzbetrag für ein nicht haushaltszugehöriges Kind, für das ich den gesetzlichen Unterhalt geleistet habe (immer beide
Betragsfelder ausfüllen)
Insgesamt im Jahr 2022 geleistete Unterhaltszahlungen: Höhe der monatlichen Unterhaltsverpflichtung 4):
1) Als Beilage zum Formular L 1 muss das Feld 1.2 nicht ausgefüllt werden.
2) Geben Sie das Kfz-Nationalitätszeichen des Landes an - z.B. A für Österreich, D für Deutschland, H für Ungarn, SK für Slowakei, SLO
für Slowenien
3) Punkt 4.1 muss jedenfalls ausgefüllt werden.
4) Bei unterjähriger Änderung der monatlichen Unterhaltsverpflichtung geben Sie den Durchschnittswert an.
L 1k-2022 Bundesministerium für Finanzen – 12/2022 (Aufl. 2022) L 1k, Seite 1, Version vom 01.08.2022
186 Form L 1k

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4.2 Summe der Unterhaltsleistungen für ein Kind, das sich ständig im Ausland
(außerhalb der EU, Schweiz, Norwegen, Liechtenstein und Island) aufhält und
für das kein Unterhaltsabsetzbetrag zusteht
Zeitraum der Unterhaltsleistungen

von M M bis M M 2022
5. Außergewöhnliche Belastungen für das Kind 5)
5.1 Ich mache außergewöhnliche Belastungen für ein Kind ohne Behinderung
(zB Krankheitskosten) - abzüglich Ersätze und Vergütungen - geltend
5.2 Ich trage die Kosten für die auswärtige Berufsausbildung (Punkt 5.3) und die
Behinderung des Kindes (Punkt 5.4) in nebenstehendem Prozentausmaß %
5.3 Ich beantrage das Pauschale für auswärtige Berufsausbildung des Kindes
(Kostentragung siehe Punkt 5.2)
5.3.1 Dauer der auswärtigen Berufsausbildung in Monaten
5.3.3 Ausbildungsstaat
5.3.2 Postleitzahl des (Kfz-Nationalitäts-
Ausbildungsortes zeichen) 2)
5.4 Angaben zur Behinderung des Kindes (Kostentragung siehe Punkt 5.2)
5.4.1 Ich beantrage für das Kind den pauschalen Freibetrag für Behinderung (§ 35 Abs. 3 EStG) Grad der Behinderung
Voraussetzung: Mind. 25% Behinderung, kein Pflegegeldbezug, kein Bezug erhöhter
Familienbeihilfe) und es werden in Punkt 5.4.7 keine tatsächlichen Kosten wegen Behinderung
%
geltend gemacht (Achtung: Es darf keine Eintragung in Punkt 5.4.3 und 5.4.7 erfolgen)
5.4.2 Ich beantrage für das Kind den pauschalen Freibetrag für Diätverpflegung wegen:
Zuckerkrankheit, Tuberkulose, Zöliakie, Aids
Gallen-, Leber-, Nierenkrankheit
Magenkrankheit, andere innere Erkrankung
5.4.3 Ich beantrage den pauschalen Freibetrag von monatlich 262 Euro für ein erheblich
behindertes Kind, für das erhöhte Familienbeihilfe bezogen wird. Ich mache
unter Punkt 5.4.7 keine tatsächlichen Kosten geltend.
(Achtung: Es darf keine Eintragung in Punkt 5.4.1, 5.4.2 und 5.4.7 erfolgen) von M M bis M M 2022
5.4.4 Monatlicher Bezug einer pflegebedingten Geldleistung in Höhe von

(Bei ganzjährigem Bezug steht kein Freibetrag für Behinderung gemäß
Punkt 5.4.1 zu)
Zeitraum der pflegebedingten Geldleistung von M M bis M M 2022
5.4.5 Schulgeld für eine Sonder(Pflege)-Schule bzw. Behindertenwerkstätte

5.4.6 Unregelmäßige Ausgaben für Hilfsmittel (z.B. Rollstuhl, Hörgerät, Blindenhilfsmittel)
sowie Kosten der Heilbehandlung (z.B. ärztliche Kosten, Medikamente)
Allfällige Kostenersätze habe ich abgezogen.
5.4.7 Anstelle der pauschalen Freibeträge (Punkt 5.4.1, 5.4.2 oder 5.4.3) werden tatsächliche
Kosten geltend gemacht. Allfällige pflegebedingte Geldleistungen habe ich
abgezogen. (Achtung: Es darf keine Eintragung in Punkt 5.4.1, 5.4.2, 5.4.3, 5.4.5
oder 5.4.6 erfolgen.) Soweit pauschale Freibeträge zustehen, müssen diese Werte in
die Berechnung einbezogen werden.
6. Nachversteuerung des Arbeitgeberzuschusses für Kinderbetreuung
Der Arbeitgeberzuschuss für Kinderbetreuung ist bei der Lohnsteuerberechnung zu Unrecht

steuerfrei belassen worden. Der Zuschuss ist nachzuversteuern in Höhe von
2) Geben Sie das Kfz-Nationalitätszeichen des Landes an - z.B. A für Österreich, D für Deutschland, H für Ungarn, SK für Slowakei, SLO für
Slowenien
5) Nur für ein Kind, für das Sie oder Ihre (Ehe-)Partnerin/Ihr (Ehe-)Partner im Veranlagungsjahr mindestens 7 Monate die Familienbeihilfe
bezogen haben/hat oder für welches Ihnen mindestens für 7 Monate der Unterhaltsabsetzbetrag zusteht (§ 106 EStG 1988). Punkt 5.3 ist
davon nicht betroffen.
Originaldokumente und Belege: Bewahren Sie Ihre Originaldokumente und Belege mindestens 7 Jahre für eine etwaige Überprüfung auf.
Übermitteln Sie uns mit dieser Erklärung keine zusätzlichen Unterlagen als Nachweis.
Datum, Unterschrift
L 1k-2022 L 1k, Seite 2, Version vom 01.08.2022
Form L 1k 187

TEMPLATE
2022
Beilage L 1k-bF für 2022

zum Formular L 1 oder E 1 für den Familienbonus Plus in besonderen Fällen
Wie füllen Sie dieses Formular richtig aus? - Die stark umrandeten Felder sind jedenfalls auszufüllen
- Alle Angaben müssen der Wahrheit entsprechen - Zutreffende Punkte sind anzukreuzen
- In GROSSBUCHSTABEN und nur mit schwarzer oder blauer Ergänzende Informationen finden Sie in der Ausfüllhilfe
Farbe ausfüllen - Betragsfelder in Euro und Cent L 1k-bF-Erl und im Steuerbuch 2023 (bmf.gv.at)
1. Angaben zur Antragstellerin/zum Antragsteller

T T M M J J J J
2. Angaben zum Kind (für jedes Kind ist eine eigene Beilage L 1k-bF auszufüllen)
2.2 VORNAME 2.3 10-stellige Sozialversicherungsnr. des Kindes
2.4 Geburtsdatum (wenn keine SV-Num- 2.5 Kennnummer der europäischen Krankenversicherungskarte, wenn keine Sozialversicherungs-
mer vorhanden, jedenfalls auszufüllen) nummer vorhanden ist
T T M M J J J J
3. Familienbonus Plus in besonderen Fällen (Nähere Erläuterungen finden Sie in der Ausfüllhilfe L 1k-bF-Erl)
Im Jahr 2022 lagen besondere Verhältnisse vor, die eine monatliche Betrachtung des Familienbonus Plus erfordern - z.B.:
• Trennung der (Ehe-)Partner im Jahr 2022
• Begründung einer Ehe oder einer eingetragenen Partnerschaft im Jahr 2022
• Begründung einer Lebensgemeinschaft, die im Jahr 2022 mehr als sechs Monate bestanden hat
• Änderung des Wohnsitzstaates des Kindes im Jahr 2022
• Unterhaltszahlungen für das Kind wurden für das gesamte Jahr 2022 nicht in vollem Umfang geleistet
• Tod des (Ehe-)Partners/der (Ehe-)Partnerin bzw. des Unterhaltszahlers im Jahr 2022
• Unterjähriger Wechsel im Bezug der Familienbeihilfe
Ich beantrage den
Meine Beziehung zum Kind Wohnsitzstaat
Familienbonus Plus
2022 des Kindes 2)
Monat Ich bin (Ehe-)Partner/in Ich bin Unterhaltszahler/in jedenfalls
Ich bin Familienbei-
des familienbeihilfen- und habe Anspruch auf den halb ganz
hilfenbezieher/in auszufüllen
berechtigten Elternteiles Unterhaltsabsetzbetrag 3)
bmf.gv.at
Jänner
Februar
März
April
2) Geben Sie für den Wohnsitzstaat das Kfz-Nationalitätszeichen des Landes an - z.B. A für Österreich, D für Deutschland, H für Ungarn,
SK für Slowakei, SLO für Slowenien
3) Punkt 4.1 im Formular L 1 k muss jedenfalls ausgefüllt werden. Kreuzen Sie die Monate an, für die Sie Anspruch auf den Unterhalts-
absetzbetrag haben. Informationen finden Sie im Punkt 12 der Ausfüllhilfe L 1k-bF-Erl.
L 1k-bF-2022 Bundesministerium für Finanzen – 12/2022 (Aufl. 2022) L 1k-bF, Seite 1, Version vom 06.07.2022
188 Form L 1k-bF

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Ich beantrage den

Meine Beziehung zum Kind Wohnsitzstaat
Familienbonus Plus
2022 des Kindes 2)
Monat Ich bin (Ehe-)Partner/in Ich bin Unterhaltszahler/in jedenfalls
Ich bin Familienbei-
des familienbeihilfen- und habe Anspruch auf den halb ganz
hilfenbezieher/in auszufüllen
berechtigten Elternteiles Unterhaltsabsetzbetrag
Mai
Juni
Juli
August
September
Oktober
November
Dezember
Hinweise

Datum, Unterschrift
L 1k-bF-2022 L 1k-bF, Seite 2, Version vom 06.07.2022
Form L 1k-bF 189

TEMPLATE
2022
1000 Wien
ausfüllen und einreichen - rund um die
Beilage L 1i für 2022

zum Formular L 1 oder E 1
• Einkünfte aus nichtselbständiger Arbeit ohne Lohnsteuerabzug

• Zusatzangaben bei Erfüllung bestimmter grenzüberschreitender Kriterien
• Antrag auf unbeschränkte Steuerpflicht (§ 1 Abs. 4 EStG 1988)
In welchen Fällen ist dieses Formular zu verwenden? Wie füllen Sie dieses Formular richtig aus?
Wenn Sie als beschränkt Steuerpflichtiger nur Einkünfte aus nicht- - Alle Angaben müssen der Wahrheit entsprechen
selbständiger Arbeit bezogen haben, verwenden Sie das Formular - In GROSSBUCHSTABEN und nur mit schwarzer oder blauer
L 1 und diese Beilage (L 1i). Farbe ausfüllen - Betragsfelder in Euro und Cent
Wenn Sie auch noch andere Einkünfte bezogen haben, verwenden - Die stark umrandeten Felder sind jedenfalls auszufüllen
Sie nur die Einkommensteuererklärung für beschränkt Steuer- - Zutreffende Punkte sind anzukreuzen
pflichtige (Formular E 7); in diesem Fall darf diese Beilage (L 1i) Gesetzliche Bestimmungen beziehen sich auf das EStG 1988
nicht verwendet werden.

T T M M J J J J
1.4 Ich hatte im Jahr 2022 einen Wohnsitz oder meinen gewöhnlichen Aufenthalt in Österreich und war
1.4.1 Grenzgänger im Sinne des § 16 Abs. 1 Z. 4 lit g
1.4.2 bei einer ausländischen Arbeitgeberin/einem ausländischen Arbeitgeber ohne Lohnsteuerabzug in Österreich
beschäftigt, aber nicht Grenzgänger
1.4.3 bei einer in Österreich bestehenden ausländischen diplomatischen Vertretungsbehörde oder internationalen
Organisation (z.B. UNIDO) beschäftigt (sur-place-Personal)
1.4.4 Bezieherin/Bezieher einer ausländischen Pension
1.4.5 Bezieherin/Bezieher von Einkünften von dritter Seite ohne Lohnsteuerabzug (zB Bonusmeilen)
1.4.6 in einem Land tätig, für welches das Doppelbesteuerungsabkommen die Anrechnungsmethode vorsieht
Punkt 1.5 ist nur auszufüllen, wenn diese Beilage mit einem Formular L 1 abgegeben wird.
Beachten Sie auch die Punkte 5. und 6.
1.5 Ich hatte im Jahr 2022 keinen Wohnsitz oder gewöhnlichen Aufenthalt in Österreich und war
1.5.1 bei einer Arbeitgeberin/einem Arbeitgeber beschäftigt, der einen Lohnsteuerabzug in Österreich vorgenommen hat
(z.B. als Tagespendler/in, Saisonarbeiter/in, etc.) 2)
1.5.2 Bezieherin/Bezieher einer österreichischen Pension 2)
1.5.3 bei einer ausländischen Arbeitgeberin/einem ausländischen Arbeitgeber ohne Verpflichtung zum Lohnsteuerabzug
in Österreich beschäftigt
bmf.gv.at
1.5.4 Bezieherin/Bezieher von Einkünften von dritter Seite ohne Lohnsteuerabzug (Bonusmeilen, Provisionen etc.)
Punkt 1.6 ist nur auszufüllen, wenn die Punkte 1.4.2, 1.4.4, 1.4.6, oder 4. ausgefüllt sind. Ansässigkeitsstaat 3)
1.6 Ich habe den Mittelpunkt meiner Lebensinteressen in dem angeführten Staat.
Ich verfüge über eine Ansässigkeitsbescheinigung (nur erforderlich, wenn der Ansässigkeitsstaat nicht Österreich ist).
2) Von der Arbeitgeberin/dem Arbeitgeber bzw. der pensionsauszahlenden Stelle wird dem Finanzamt ein Lohnzettel (L 16) übermittelt.
3) Geben Sie das Kfz-Nationalitätszeichen an - z.B. A für Österreich, D für Deutschland, H für Ungarn
L 1i-2022 Bundesministerium für Finanzen - 12/2022 (Aufl. 2022) L 1i, Seite 1, Version vom 04.10.2022
190 Form L 1i

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2. Einkünfte aus nichtselbständiger Arbeit, für die Österreich das Besteuerungsrecht zusteht
2.1 Einkünfte OHNE Lohnausweis (kein Formular L 17 vorhanden)
2.1.1 Einkünfte ohne Ausgaben für ergonomisch geeignetes Mobiliar für Homeoffice
(Einnahmen abzüglich Werbungskosten ohne Kennzahl 158) 4)
Achtung: Ausgaben für ergonomisch geeignetes Mobiliar für Homeoffice sind
im Formular L 1 (E 1) in Kennzahl 158 einzutragen und dürfen bei Ermittlung
des Wertes für Kennzahl 359 nicht nochmals berücksichtigt werden. 359
Ich erkläre, dass die Kennzahl 359 ausschließlich Pensionsbezüge enthält.
2.1.2 Anzurechnende ausländische Steuer für Einkünfte gemäß Kennzahl 359

377
2.2 Einkünfte, für die ein Lohnausweis (Formular L 17) vorliegt
Anzahl der Lohnausweise/Lohnbescheinigungen (Formular L 17) über meine Bezüge gemäß Pkt. 1.4.1 bis 1.4.5,
1.5.3 oder 1.5.4. Schließen Sie die Lohnausweise/Lohnbescheinigungen nur dann an, wenn diese von der aus-
2.2.1 zahlenden Stelle nicht elektronisch übermittelt werden
2.2.2 Werbungskosten betreffend Auslandseinkünfte ohne Anrechnung auf das Werbungs-

kostenpauschale, die im Formular L 17 nicht berücksichtigt wurden und die nicht
Ausgaben für ergonomisch geeignetes Mobiliar für Homeoffice betreffen
Achtung: Ausgaben für ergonomisch geeignetes Mobiliar für Homeoffice sind
im Formular L 1 (E 1) in Kennzahl 158 einzutragen und dürfen hier nicht noch- 154
mals berücksichtigt werden.
2.2.3 Werbungskosten betreffend Auslandseinkünfte mit Anrechnung auf das Werbungs-

kostenpauschale, die im Formular L 17 nicht berücksichtigt wurden 5) 544
2.3 Einkünfte aus nichtselbständiger Arbeit, für die ein Lohnzettel (Lohnzettelart 24) übermittelt wurde
Werbungskosten betreffend Auslandseinkünfte, die in diesem Lohnzettel nicht
berücksichtigt wurden und die nicht Ausgaben für ergonomisch geeignetes
Tätigkeitsstaat 3) Mobiliar für Homeoffice betreffen 5) Anzurechnende ausländische Steuer
3. Entlastung von der Auslandssteuer durch die ausländische Steuerverwaltung

3.1 Die Entlastung ist gesetzlich nicht vorgesehen Bereits erhaltener
oder voraussichtlicher Betrag
3.2 Die Entlastung habe ich bereits erhalten
3.3 Die Entlastung habe ich beantragt, aber noch nicht erhalten 775
4. Progressionsvorbehalt bei Auslandseinkünften

4.1 Unter Progressionsvorbehalt steuerbefreite Auslandseinkünfte aus nichtselbständiger
Arbeit (einschließlich Pensionen, Arbeitslosengeld, Krankengeld, Insolvenzgeld,
Kindergeld etc.), nach Abzug allfälliger Werbungskosten 6) 453
4.2 Bei Ermittlung der steuerbefreiten Auslandseinkünfte (Kennzahl 453) wurden

Werbungskosten berücksichtigt in Höhe von 5) 493
4.3 Die Kennzahl 453 enthält ausländische Pensionseinkünfte in Höhe von 791
5. Antrag auf Veranlagung bei beschränkter Steuerpflicht (§ 102 Abs. 1 Z 3)

Die Antragsveranlagung wird nur dann durchgeführt, wenn das entsprechende Kästchen angekreuzt ist.
5.1 Ich beantrage die Veranlagung für meine nichtselbständigen 5.2 Ich beantrage die Veranlagung für andere
Bezüge aus der Tätigkeit im Sinne des § 99 Abs. 1 Z 1, von nichtselbständige Bezüge.
denen Lohnsteuer in Höhe von 20% einbehalten wurde.
4) Einkünfte mit Sonderzahlungen müssen in einem Lohnausweis (Formular L 17) ausgewiesen werden. Einkünfte, die einem Progressions-
vorbehalt unterliegen, sind nur in Kennzahl 453 einzutragen.
5) Achtung: Werbungskosten betreffend Auslandseinkünfte dürfen nicht zusätzlich im Formular L 1 oder E 1 eingetragen werden. Allfällige
Werbungskosten für ergonomisch geeignetes Mobiliar sind mit dem im jeweiligen Veranlagungsjahr zu berücksichtigenden Betrag anzu-
setzen.
6) Diese Einkünfte dürfen weder in der Kennzahl 359, noch im Lohnausweis (Formular L 17) enthalten sein.
L 1i-2022 L 1i, Seite 2, Version vom 04.10.2022
Form L 1i 191

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6. Antrag auf unbeschränkte Steuerpflicht (§ 1 Abs. 4)

6.1 Ich hatte im Jahr 2022 in Österreich weder einen Wohnsitz Ansässigkeitsstaat im Jahr 2022 3) Staatsangehörigkeit 3)
noch meinen gewöhnlichen Aufenthalt
6.2 Ich beantrage gemäß § 1 Abs. 4, im Jahr 2022 als unbeschränkt steuerpflichtig in Österreich behandelt zu werden.
Ich verfüge über die notwendige Bescheinigung meines Ansässigkeitsstaates (Formular E 9) bzw. weiterer Staaten, in denen ich
Einkünfte erzielt habe (zB Bestätigung der ausländischen Steuerbehörde bzw. des ausländischen Arbeitgebers).
6.3 Einkünfte im Ansässigkeitsstaat im Jahr 2022 [Summe (1) im Formular E 9]
6.4 Weitere Auslandseinkünfte aus anderen Staaten, sofern diese nicht in der Bescheinigung
des Ansässigkeitsstaates enthalten sind.
6.5 Einkünfte meiner (Ehe)Partnerin/meines (Ehe)Partners im Jahr 2022 (z.B. laut Formular E 9)
Nur maßgeblich für den Alleinverdienerabsetzbetrag oder außergewöhnliche Belastungen.
Originaldokumente und Belege: Bewahren Sie Ihre Originaldokumente und Belege mindestens 7 Jahre für eine etwaige Überprüfung
auf. Übermitteln Sie uns mit dieser Erklärung keine zusätzlichen Unterlagen als Nachweis.

Datum, Unterschrift
L 1i-2022 L 1i, Seite 3, Version vom 04.10.2022
192 Form L 1i

TEMPLATE
2022
Beilage L 1ab für 2022

zum Formular L 1 oder E 1 für außergewöhnliche Belastungen

Wie füllen Sie dieses Formular richtig aus?
- Alle Angaben müssen der Wahrheit entsprechen - Die stark umrandeten Felder sind jedenfalls auszufüllen
- In GROSSBUCHSTABEN und nur mit schwarzer oder blauer - Zutreffende Punkte sind anzukreuzen
Farbe ausfüllen - Betragsfelder in Euro und Cent
Ergänzende Informationen finden Sie auch im Steuerbuch 2023 (bmf.gv.at) und in der Ausfüllhilfe L 2

T T M M J J J J
2. Außergewöhnliche Belastungen (je Kennzahl nur den Gesamtjahresbetrag in Euro und Cent anführen)
Zur Geltendmachung von außergewöhnlichen Belastungen für Kinder verwenden Sie für jedes Kind eine Beilage L 1k.
Außergewöhnliche Belastungen mit Selbstbehalt (abzüglich erhaltener Ersätze
oder Vergütungen)
2.1 Krankheitskosten (inkl. Zahnersatz) 730
2.2 Begräbniskosten (soweit nicht gedeckt durch: Nachlassaktiva, Versicherungs-
leistungen, steuerfreie Ersätze durch Arbeitgeberin/Arbeitgeber, Vermögens-
übertragung innerhalb der letzten 7 Jahre vor Ableben) 731
2.3 Kurkosten nach Abzug einer anteiligen Haushaltsersparnis für Verpflegung

(Vollpension) in Höhe von 5,23 Euro täglich 734
2.4 Sonstige außergewöhnliche Belastungen, die nicht unter 2.1 bis 2.3 fallen 735
Außergewöhnliche Belastungen ohne Selbstbehalt
2.5 Katastrophenschäden (abzüglich erhaltener Ersätze oder Vergütungen) 475
Außergewöhnliche Belastung ab Behinderungs-

Antragstellerin/Antragsteller Partnerin/Partner 2)
grad von 25 % oder bei Pflegegeldbezug
2.6 Ich beantrage den Freibetrag für Behinde- Grad der Behinderung 3) Grad der Behinderung 3)
rung (Voraussetzung: mind. 25% Behinde-
rung, kein Pflegegeldbezug) und es werden
keine tatsächlichen Kosten wegen Behinderung
(Kennzahlen 439/418) geltend gemacht
% %
2.7 Ich beantrage den pauschalen Freibetrag für Zuckerkrankheit, Tuberkulose, Zuckerkrankheit, Tuberkulose,
Diätverpflegung wegen folgender Krank- Zöliakie, Aids Zöliakie, Aids
heit (Voraussetzung: Behinderungsgrad von
mind. 25%, davon mind. 20% entfallend auf Gallen-, Leber-, Nierenkrankheit Gallen-, Leber-, Nierenkrankheit
die Behinderung, aufgrund der Diät gehalten
bmf.gv.at
werden muss): Magenkrankheit, Magenkrankheit,

andere innere Erkrankung andere innere Erkrankung
2.8 Pflegegeld, Blindenbeihilfe oder eine andere

Beginn Ende Beginn Ende
pflegebedingte Geldleistung wird bezogen
(Hinweis: Bei ganzjährigem Bezug steht kein
Freibetrag für Behinderung gemäß Punkt 2.6 M M bis M M 2022 M M bis M M 2022
zu)
2.9.1 Ich beantrage den pauschalen Freibetrag für
das auf die behinderte Person zugelassene ja ja
Kraftfahrzeug. Es liegt eine Mobilitätsein-
schränkung vor.
2.9.2 Ich beantrage den pauschalen Freibetrag für
das auf die behinderte Person zugelassene ja ja
Kraftfahrzeug. Es liegt ein Ausweis gemäß § 29b
StVO 1960 vor.
2) Partnerin/Partner sind Ehepartnerin/Ehepartner, eingetragene Partnerin/eingetragener Partner. Weiters Lebensgefährtinnen/
Lebensgefährten mit mindestens einem Kind für das mindestens sieben Monate die Familienbeihilfe bezogen wurde (§ 106 Abs. 3
EStG 1988). Sie werden im Folgenden – wenn nicht anders angeführt – als „Partnerin/Partner‟ bezeichnet.
3) Ein Behindertenpass oder Bescheid über die Behinderteneinstufung liegt vor und ist über Aufforderung des Finanzamtes vorzulegen.
L 1ab-2022 Bundesministerium für Finanzen - 12/2022 (Aufl. 2022) L 1ab, Seite 1, Version vom 15.06.2022
Form L 1ab 193

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Außergewöhnliche Belastung ab Behinderungs-

Antragstellerin/Antragsteller Partnerin/Partner
grad von 25 % oder bei Pflegegeldbezug
435 436
2.10 Ich mache nachweisbare Taxikosten wegen
festgestellter Mobilitätseinschränkung geltend
und es ist kein auf die behinderte Person zuge-
lassenes Kraftfahrzeug vorhanden.
2.11 Ich mache unregelmäßige Ausgaben für Hilfs- 476 417

mittel wie zum Beispiel Rollstuhl, Hörgerät, Blin-
denhilfsmittel oder Kosten der Heilbebehand-
lung wie ärztliche Kosten, Medikamente geltend.
Erhaltene Kostenersätze habe ich abgezogen.
Tatsächliche Kosten auf Grund einer Behinderung Antragstellerin/Antragsteller Partnerin/Partner

2.12 Ich mache anstelle der pauschalen Freibeträge
für Behinderung die tatsächlichen Ausgaben
geltend, wie zum Beispiel Kosten für ein Pflege- 439 418
heim. Erhaltene pflegebedingte Geldleis-
tungen und eine anteilige Haushaltser-
sparnis von monatlich 156,96 Euro habe
ich abgezogen.
Beachten Sie: Wenn Sie die tatsächlichen Kosten einer Behinderung geltend machen, darf keine Eintragung unter den Punkten
2.6, 2.7, 2.9.1, 2.9.2, 2.10 und 2.11 erfolgen. In diesem Fall müssen sämtliche Positionen berechnet und die Endsumme
unter den KZ 439 oder 418 eingetragen werden. Soweit pauschale Freibeträge für Diätverpflegung oder für ein Kfz wegen
Mobilitätseinschränkung oder eines Ausweises gemäß § 29b StVO zustehen, müssen diese Werte in die Berechnung einbezogen
werden.
Hinweise

Datum, Unterschrift
L 1ab-2022 L 1ab, Seite 2, Version vom 15.06.2022
194 Form L 1ab

TEMPLATE
2022
Finanzamt Österreich Tipp: Diese Erklärung können Sie auch
Postfach 260 papierlos über FinanzOnline (bmf.gv.at)
ausfüllen und einreichen - rund um die
1000 Wien
Beilage L 1d für 2022

zum Formular L 1, E 1 oder E 7 zur besonderen Berücksichtigung von Sonderausgaben:
• Von der Datenübermittlung abweichende Berücksichtigung eines Beitrages an eine inländische Kirche
oder Religionsgesellschaft (Punkt 3)
• Ausländische Spenden/ausländische Kirchenbeiträge (Punkt 4)
• Nachkauf von Versicherungszeiten und freiwillige Weiterversicherung (Punkt 5)
• Nur als Beilage zu E 1: Sonderausgabenabzug betrieblicher Spenden/Korrektur einer Sonderausgaben-
Datenübermittlung bei betrieblichen Zuwendungen (Punkt 6)
Wichtig: Verwenden Sie dieses Formular NICHT zur Korrektur von Fehlern in den automatisiert übermittelten Daten zu Punkt 3 und Punkt
5. Wenn von Ihnen bezahlte Beträge durch einen Fehler der begünstigten Organisationen falsch oder gar nicht an das Finanzamt übermittelt
wurden, wenden Sie sich zur Klärung direkt an die Zahlungsempfänger. Nur diese können mit einer Korrekturübermittlung oder einer nach-
träglichen Datenübermittlung Ihre Sonderausgaben richtig stellen.
Wie füllen Sie dieses Formular richtig aus?
- Alle Angaben müssen der Wahrheit entsprechen
- Je Steuererklärung (L 1, E 1 oder E 7) ist nur eine Beilage zu verwenden
- In GROSSBUCHSTABEN und nur mit schwarzer oder blauer Farbe ausfüllen - Betragsfelder in Euro und Cent
- Die stark umrandeten Felder sind jedenfalls auszufüllen
- Zutreffende Punkte sind anzukreuzen
Ergänzende Informationen finden Sie in der Ausfüllhilfe L 1d-Erl und im Steuerbuch 2023 (bmf.gv.at)
Gesetzliche Bestimmungen beziehen sich auf das EStG 1988

T T M M J J J J
2. Partnerin/Partner 2), Kind 3) oder Elternteil (Nur auszufüllen bei Anträgen zu Punkt 3., 5.1 oder 5.3)

laut e-card mer vorhanden, jedenfalls auszufüllen)
T T M M J J J J
3. Von der Datenübermittlung abweichende Berücksichtigung eines Beitrages an eine inländische
Kirche oder Religionsgesellschaft
bmf.gv.at
Nehmen Sie hier nur Eintragungen vor, wenn die Zahlung abweichend von den an das Finanzamt übermittelten Daten berücksichtigt
werden soll und Sie einen Beitrag Ihrer Partnerin/Ihres Partners oder Ihres Kindes bezahlt haben oder Ihre Partnerin/Ihr Partner
oder ein Elternteil Ihren Beitrag bezahlt hat.
Es erfolgte für das Jahr 2022 eine elektronische Übermittlung eines Beitrages an eine
inländische Kirche oder Religionsgesellschaft. Abweichend davon ist bei mir folgender
Gesamtbetrag zu berücksichtigen 458
- Beachten Sie: Haben Sie (auch) für Ihre Partnerin/Ihren Partner oder ein Kind einen Beitrag bezahlt, geben Sie hier den Gesamtbe-
trag an, der bei Ihnen zu berücksichtigen ist (eigener Beitrag und Beitrag der anderen Person). Geben Sie in Punkt 2 an, für wen Sie
bezahlt haben. Bei dieser Person kann Ihre Zahlung nicht berücksichtigt werden.
- Hat Ihre Partnerin/Ihr Partner oder ein Elternteil Ihren Beitrag ganz oder teilweise bezahlt, geben Sie hier 0 (Null) oder den
niedrigeren Betrag an. Geben Sie in Punkt 2 an, bei wem die Zahlung zu berücksichtigen ist. Bei Ihnen kann diese Zahlung nicht
berücksichtigt werden.
Gegebenenfalls geben Sie bekannt:
Ich habe für eine Person (Partnerin/Partner/Kind), die in Punkt 2 nicht genannt ist, einen Kirchenbeitrag bezahlt
2) Partnerin/Partner sind Ehepartnerin/Ehepartner und eingetragene Partnerin/eingetragener Partner. Weiters Lebensgefährtinnen/
Lebensgefährten mit mindestens einem Kind, für das mindestens sieben Monate die Familienbeihilfe bezogen wurde (§ 106 Abs. 3). Sie
werden im Folgenden – wenn nicht anders angeführt – als „Partnerin/Partner‟ bezeichnet.
3) Kind ist nur ein Kind, für welches Sie, Ihre Partnerin/Ihr Partner für mindestens sieben Monate die Familienbeihilfe bezogen haben/hat
(§ 106 Abs. 1) oder für welches Ihnen mindestens für sieben Monate der Unterhaltsabsetzbetrag zusteht (§ 106 Abs. 2).
L 1d-2022 Bundesministerium für Finanzen - 12/2022 (Aufl. 2022) L 1d, Seite 1, Version vom 06.07.2022
Form L 1d 195

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4. Berücksichtigung ausländischer Spenden/ausländischer Kirchenbeiträge

4.1 Spenden an begünstigte ausländische Organisationen (zB mildtätige Organi-
sationen, Umweltorganisationen), die nicht zur Datenübermittlung verpflichtet
sind, wurden gezahlt in Höhe von 4) 281
4.2 Verpflichtende Beiträge an eine ausländische Kirche oder Religions-
gesellschaft, die nicht zur Datenübermittlung verpflichtet ist, wurden gezahlt in
Höhe von 282
5. Nachkauf von Versicherungszeiten und freiwillige Weiterversicherung

Auf Antrag kann eine Einmalprämie für den Nachkauf von Versicherungszeiten in der gesetzlichen Sozialversicherung zu je
einem Zehntel in zehn aufeinanderfolgenden Jahren als Sonderausgabe abgesetzt werden.
5.1 Zu berücksichtigender Zehntelbetrag aus einer vor 2017 gezahlten Einmalprämie
Haben Sie bereits vor 2017 die Aufteilung der Einmalprämie für den Nachkauf von Versicherungszeiten auf zehn Jahre beantragt,
tragen Sie hier das für 2022 zu berücksichtigende Zehntel ein. Auch wenn Sie für Ihre Partnerin/ihren Partner oder Ihr Kind vor
2017 die Zehntelabsetzung beantragt haben, ist der auf 2022 entfallende Betrag hier einzutragen.
Bei der Veranlagung 2022 ist folgender Zehntelbetrag zu berücksichtigen 283
5.2 Zu berücksichtigender Zehntelbetrag aus einer im Jahr 2022 gezahlten Einmalprämie

Haben Sie im Jahr 2022 eine Einmalprämie für den Nachkauf von Versicherungszeiten gezahlt, können Sie hier die Zehnjahres-
verteilung beantragen.
Ich beantrage die Zehnjahresverteilung der von mir bezahlten und in der Datenübermittlung für 2022 enthaltenen Einmalprämie 5)
5.3 Von der Sonderausgaben-Datenübermittlung abweichende Berücksichtigung bei freiwilliger Weiterversicherung oder
beim Nachkauf von Versicherungszeiten
Es erfolgte für das Jahr 2022 eine elektronische Übermittlung eines Betrages für eine
freiwillige Weiterversicherung oder für einen Nachkauf von Versicherungszeiten.
Abweichend davon ist bei mir folgender Betrag zu berücksichtigen 284
Für den in der Kennzahl 284 angeführten Betrag beantrage ich die Zehnjahresverteilung 5)
Haben Sie für Ihre Partnerin/Ihren Partner oder ein Kind bezahlt, geben Sie hier den Betrag an, der bei Ihnen zu berücksichtigen
ist. Geben Sie in Punkt 2 an, für wen Sie bezahlt haben. Bei dieser Person kann Ihre Zahlung nicht berücksichtigt werden.
Gegebenenfalls geben Sie bekannt:
Ich habe für eine Person (Partnerin/Partner/Kind), die in Punkt 2 nicht genannt ist, die freiwillige Weiterversicherung/den Nach-
kauf von Versicherungszeiten bezahlt
Hat Ihre Partnerin/Ihr Partner oder ein Elternteil für Sie ganz oder teilweise bezahlt, geben Sie hier 0 (Null) oder den von der
Übermittlung abweichenden niedrigeren Betrag an. Geben Sie in Punkt 2 an, bei wem die Zahlung zu berücksichtigen ist. Bei
Ihnen kann diese Zahlung nicht berücksichtigt werden.
6. Nur als Beilage zum Formular E 1: Sonderausgabenabzug betrieblicher Zuwendungen/Korrektur

einer Sonderausgaben-Datenübermittlung bei betrieblichen Zuwendungen
6.1 Sonderausgabenabzug betrieblicher Spenden
Soweit betriebliche Zuwendungen gemäß § 4a, § 4b oder § 4c (zB Spenden) 10% des Betriebsgewinnes (vor Berücksichtigung
eines Gewinnfreibetrages) übersteigen, können sie in der Veranlagung als Sonderausgaben berücksichtigt werden (§ 18 Abs. 1 Z 7
iVm § 18 Abs. 8 Z 3 lit. b). Sie können in Kennzahl 285 den Betrag mit positivem Vorzeichen eintragen, der den obigen Grenz-
betrag überschreitet und in einer Sonderausgaben-Datenübermittlung nicht erfasst ist. Dieser Betrag wird zusätzlich zum über-
mittelten Betrag als Sonderausgabe berücksichtigt.
6.2 Korrektur einer Sonderausgaben-Datenübermittlung bei betrieblichen Zuwendungen
Ist eine Zuwendung (zB Spende), die als Betriebsausgabe zu berücksichtigen ist, (auch) in einer Sonderausgaben-Datenüber-
mittlung enthalten, können Sie in Kennzahl 285 die Korrektur der Datenübermittlung veranlassen. Der Betrag ist im Formular
E 1a/E 1a-K in der maßgebenden Kennzahl (9243, 9244, 9245, 9246, 9261, 9262) zu erfassen und in die Kennzahl 285 mit
negativem Vorzeichen zu übernehmen. In dieser Höhe wird der Betrag gekürzt, der als Sonderausgabe auf Grund der Daten-
übermittlung berücksichtigt wird.
+/- Vorzeichen immer angeben
Sonderausgabenabzug betrieblicher Spenden bzw. Korrektur einer Sonderaus-

gaben-Datenübermittlung 285
4) Hier dürfen nur Spenden an Organisationen eingetragen werden, die in der „Liste spendenbegünstigter Einrichtungen‟ aufscheinen und
keine feste örtliche Einrichtung im Inland haben.
5) Es wird ein Zehntel des Betrages berücksichtigt. Die restlichen Zehntel werden in den folgenden neun Jahren bei der Veranlagung
automatisch berücksichtigt. Eine gesonderte Beantragung in der Beilage L 1d ist nicht mehr erforderlich.
Hinweise

Datum, Unterschrift
L 1d-2022 L 1d, Seite 2, Version vom 06.07.2022
196 Form L 1d

Index
A
Accident insurance 107
Accident pensions 19
Accommodation allowance 65
Additional child allowance 26, 40, 41
Advance payments 165, 167, 179
Aids 108, 110, 117
Alimony 37, 107, 129, 136
Annual income 14, 27, 67, 164
Apartment 8, 18, 95, 122
Assessment upon application 145
Average tax rate 20
B
Basic income 12, 13
Bicycle 61, 62, 97
Bonuses 66, 71, 148
Burden, extraordinary 12, 20, 105, 107, 108, 111, 115, 120, 162, 167
Burial 58
Business trip 61, 62, 63, 64, 99, 102, 142
C
Capital assets 12, 35, 110, 163
Care, domestic 112
Centre of activity 63, 101
Childcare benefits 19, 35, 41
Child deduction 24, 26, 38, 106, 107
Children, disabled 122, 124
Christmas 16
Index 197
Christmas gifts 16, 59
Church tax payments 77, 78, 80, 157
Circle of persons, extended 78
Climate bonus 19
Collective agreement 63, 68, 69, 71
Commuters’ euro 17, 30, 47, 52, 56, 100
Company car 16, 17
Company housing 18
Company pension fund 15, 68, 69
Company pensions 14
Complaint 171, 172
Computer 18, 87, 88, 89, 94, 138
Continued insurance, voluntary 77, 79, 80
Contract for work and labour 15
Contributions to pension funds 59, 66, 80
Costs of childcare: 114
Costs of cures 111, 117
COVID-19 109, 137
Cross-border employee 10, 143, 144, 152, 164
D
Damage due to disasters 59, 114, 115, 168
Dependants 107
Depreciation for wear 87, 88, 94, 98
Development aid activities 35, 110
Diet costs 110, 117, 122
Diet food 122
Disability 109, 111, 113, 114, 115, 117, 118, 120, 122
Disability aids 122
Disability passport 48, 116, 118
Disclosure pursuant to § 109a of the Austrian Income Tax Act 169
198 Index
Donations 77, 79, 81, 82
Double-taxation agreement 10, 35, 145, 146, 147, 148, 149, 150
E
Employee discounts 60
Employee profit-sharing scheme 59, 60, 164
Employee shares 59
Employee tax assessment, electronic 158
Employee tax assessment without application 156
Employer contributions to pension funds 66
Employer-organised transportation 57
Ergonomically suitable furniture 138, 139
Expenses, tax-reducing 20
Extended maternity leave 48
F
Family allowance 19, 26–29, 37–42, 58, 114, 122, 124–130, 159
Family Bonus Plus 10, 24–26, 28, 46, 125–131, 160, 164–165
Family income 39
Foreign employment 35, 110
Further training 89, 91
G
Garage space 17
H
Health insurance 107
Health or accident insurance 109
Holiday pay 66, 67
Home office 137
Home office flat rate 60, 138, 139
Index 199
Households, two 85, 95
I
Incentive travel 18
Income 12
Income, foreign 8, 144, 146, 147, 148
Income from agriculture and forestry 12, 13
Income from capital assets 12, 13, 110, 163
Income from commercial operation 12, 13
Income from employment 9, 11, 12, 13, 14, 16, 142, 143, 149, 152, 156, 164
Income from rentals and leasing 12, 14
Income from self-employment 12, 13, 15
Income limit 34, 35, 41, 42
Income, other 12, 14
Income-related expenses 34, 64, 84, 88, 91, 92, 93, 95, 98, 102, 147, 162,
167
Income-related expenses, lump sum 103
Income tax 11, 24
Income Tax Act 12, 33, 35, 63, 77
Income tax return 11, 163
Insurance premiums 80
Internet 97, 138
J
Journeys abroad 65, 100
Journeys home 85, 95
K
Kindergartens 58
200 Index
L
Language courses 86, 89, 101
Loans by the employer 18
Lump sum for commuters 17, 30, 34, 47, 49, 50, 51, 52, 56, 62, 84, 100,
162, 163
Lump sum for income-related expenses 85
Lump sum for overnight stays 101
M
Mandatory tax assessment 144, 156, 163, 164
Marginal tax rate 27, 67, 84, 107
Maternity allowance 19, 35, 109
Medical expenses 107, 108
Mileage allowance 61, 62, 67, 98
Motorcycle 61
Motor vehicle 98
Multiplechild bonus 24, 25, 39
N
Night overtime 72
Night work 71, 72
Nursing care allowance 19, 112, 113, 116, 120–124, 177
O
Official certification 124
One-sixth of the year 67, 73
Overnight accommodation costs 61, 64, 93
Overtime 34, 71, 72
Index 201
P
Part-time employees 47
Passenger car 61, 62
Pay for dirty work 34, 71
Pay for hardship at work 71
Pay for hazards at work 71
Payment in instalments 172, 173, 181
Payments, tax-exempt 19, 58
Pay slip 47, 104, 157–159
Pensioner deduction 24, 30, 32, 163
Pensioner deduction, increased 24, 31, 163, 165
Pensioners 11, 13, 30, 118, 125
Pension funds 15, 167, 178
Pensions 9
Pension schemes, premium-aided 15, 178
Pension settlements 34, 71
Per-diem allowances 61, 62, 63, 64, 100, 101
Poverty relief assistance 19, 109
Progression proviso 19, 146, 147, 148, 152
Provident pension 178
Provident schemes 59, 178, 179
Public transport ticket (Öffi-Ticket) 57, 164
R
Recalculation 27, 52, 73, 162
Remuneration in kind 17, 18, 57
Remunerations, miscellaneous 11, 66–73
Residence 8, 10, 17, 26–29, 46, 57, 62, 95, 128, 136, 144, 145, 150
Retirement or nursing home 112
Retirement pays 9
Retirement provisions, premium-aided 176
202 Index
Re-training 85, 89, 90, 91, 92, 93
Risk money 85, 97
S
Salary advances 18
Savings in household expenses 111, 112
Schools, vocational 92
School, vocational 90
Seasonal workers 10
Self-employed persons 12
Service voucher 14
Severance payment 68, 69, 70
Sickness benefits 143, 165
Single earners 116
Single-earner tax credit 10, 24–26, 31, 33, 105, 120
Single-earner tax credit / single-parent tax credit 24, 25, 33, 36, 37,
40–42, 105, 162, 163, 165
Single parents 25, 34, 114
Social security contributions 34, 35, 40, 46, 68, 70, 84
Social security refund 32, 40, 41, 162
Special expenses 12, 20, 77, 78, 79, 80, 81, 120, 162, 167
Special expenses, environmental 82–84
Specialised literature 85, 92, 96
Studies 90, 92, 114
Study trips 86, 101
Subsequent acquisition of insurance periods 77, 79, 80
Subsequent payments 131
Subsequent taxation 80, 160, 177
Subsistence minimum 9, 12, 109, 120
Supplements 34, 70–72
Support money deduction 10, 24–29, 37, 38, 78, 105, 107, 127–135, 160
Index 203
T
Taxable 8, 11, 15, 24, 31, 34, 39–41, 57, 62, 71, 102, 115, 142–147, 150, 179
Tax allowance 60, 72, 73, 110, 114, 118, 123–125, 142, 168, 170
Tax allowance upon tax assessment 142, 170
Tax assessment base 12, 17, 46, 73, 145
Tax consultancy costs 77
Tax credit 10, 24–26, 32–37, 40–42, 46, 105, 120, 162, 165, 178
Tax deduction 15, 24, 26, 34, 53–57, 125, 142, 160
Tax deductions 10–12, 24–43, 62, 144
Tax-exempt threshold 9
Tax liability 8, 10, 12, 28, 33, 125, 144, 150, 160, 168
Tax liability, limited 8, 168
Tax office decision on tax allowances 162, 165, 167, 168
Tax scale 9, 11, 24, 67, 70–72
Telephone 18, 86, 97, 101, 102, 138, 157–159, 206
Teleworker 102
Therapeutic treatment 109, 111, 117, 120, 123
Tools and equipment 85, 87
Training 38, 85, 89–94, 101, 102, 114, 165
Training costs 89–93
Training measures 89, 90, 92, 93
Transportation deduction 12, 24, 25, 28, 29, 30, 32, 40, 47, 62, 100, 163
Transportation deduction, increased 24, 25, 30, 163, 165
Transport, public 30, 47–58, 118, 123
Travel costs 47, 61, 62, 92, 97, 99, 100–102, 108, 111, 114, 142
Travel expense reimbursements 99, 100, 142
Trip, job-related 99, 101
Types of income 11, 12
204 Index
U
Unemployment benefits 19, 35, 91, 109, 143
Union dues 73
V
Victim passes 124
W
Wage tax 11–17, 24, 29, 46, 52, 56, 61–67, 73, 84, 85, 97, 142–145, 150,
160–167
Work clothes 85–87
Work room 88, 138
Works council contribution 85, 94
Index 205
First-hand information – How to contact the
Austrian tax office
Electronically via FinanzOnline

With the electronic service FinanzOnline, the tax office meets the citizens.
You can handle your business conveniently from any internet access around
the clock. More information at finanzonline.at
Forms and further information via bmf.gv.at

At bmf.gv.at you will find comprehensive information and can comfortably
download or order numerous forms.
Chat
At chat.bmf.gv.at or finanzonline.at, our chatbot “Fred” is available around the
clock to answer your questions. If “Fred” cannot help you, you have the possi-
bility to handle your request via live chat with a member of our staff during the
telephone opening hours.
By telephone
Most requests can also be handled over the phone. This saves you the trip to
the tax office. The telephone information service for private individuals can
be reached on + 43 50 233 233 from Monday to Thursday 7:30 to 15:30, on
Friday from 7:30 to 12:00. Depending on the time of day, there may be longer
waiting times.
On site at the Austrian tax office

If you would like personal contact, please make an appointment in advance
at one of our tax office locations:
• Online via bmf.gv.at/terminvereinbarungen or
• by telephone + 43 50 233 700
206 First-hand information

Thus we can avoid waiting times, prepare the visits together with you well,
and clarify your request quickly.
The information centres are open at the following times (please make an
appointment in advance):
Vienna, Graz, Linz, Salzburg, all other locations

Innsbruck and Klagenfurt
Monday 07:30 – 15:30 o’clock* 07:30 – 12:00 o’clock
Tuesday 07:30 – 15:30 o’clock* 07:30 – 12:00 o’clock
Wednesday 07:30 – 12:00 o’clock 07:30 – 12:00 o’clock
Thursday 07:30 – 17:00 o’clock* 07:30 – 15:30 o’clock*
Friday 07:30 – 12:00 o’clock 07:30 – 12:00 o’clock
* In the summer months of July and August, nationwide all tax offices are open from Monday
to Friday, 07:30 to 12:00 o’clock.
You can find all contact details under bmf.gv.at/customer service
First-hand information 207

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The Tax Book

Issuer, owner and publisher:

Further information can be found also at

I. General information on wage tax ­and income tax.................................. 7

II. Tax rates and tax deductions................................................................. 23

III. Wage tax calculation by your employer..................................................45

V. When is Form L 1i to be filled in?.......................................................... 141

VI. The procedure at the tax office........................................................... 155

Sample letter Objection............................................................................ 180

• who is taxable in Austria and what level of income

Who is liable to pay tax in Austria?

8 General information on wage tax ­and income tax

Note on the information exchange in the EU

• Income from employment

Accordingly, the Austrian tax administration is aware of these

General information on wage tax ­and income tax 9

10 General information on wage tax ­and income tax

What is the difference between wage tax and income tax?

What is wage tax or income tax to be paid on?

General information on wage tax ­and income tax 11

Incomes of categories 1 to 3 are known as “business income” or

At what level of income does liability to pay tax commence?

12 General information on wage tax ­and income tax

The declaration in detail:

General information on wage tax ­and income tax 13

D. Income from employment

What constitutes income from employment?

14 General information on wage tax ­and income tax

General information on wage tax ­and income tax 15

What exactly are remunerations in kind?

16 General information on wage tax ­and income tax

General information on wage tax ­and income tax 17

Examples for tax-exempt remunerations in kind:

18 General information on wage tax ­and income tax

Which remunerations and payments are not taxed?

Certain benefits by the employer are also tax-exempt (see page 58).

Which tax-exempt payments may have an effect on the

General information on wage tax ­and income tax 19

Which expenses reduce taxable income?

20 General information on wage tax ­and income tax

• the various types of tax deductions (e. g. Family

Refunding of the single-earner or single-parent

What amount is due as wage tax or income tax?

What tax deductions are there?

Tax deductions in the calendar year 2022

24 Tax rates tax deductions

Violation of EU law of indexation provisions

Tax rates tax deductions 25

Family allowance and child deduction

Family Bonus Plus, single-earner tax credit, ­single-parent­tax

26 Tax rates tax deductions

How to calculate your tax for 2022

Income in € Income tax in € (before tax deductions) Marginal tax

More than (Income – 11,000) × 1,400 20 %

More than (Income – 18,000) × 4,225 32.5 %

More than (Income – 31,000) × 12,180 42 %

More than (Income – 60,000) × 14,400 48 %

More than (Income – 90,000) × 455,000 50 %

More than (Income – 1,000,000) × 0.55 + 487,205 55 %

I. General information on wage tax and income tax.................................. 7

8 General information on wage tax and income tax

General information on wage tax and income tax 9

10 General information on wage tax and income tax

General information on wage tax and income tax 11

12 General information on wage tax and income tax

General information on wage tax and income tax 13

14 General information on wage tax and income tax

General information on wage tax and income tax 15

16 General information on wage tax and income tax

General information on wage tax and income tax 17

18 General information on wage tax and income tax

General information on wage tax and income tax 19

20 General information on wage tax and income tax

Family Bonus Plus, single-earner tax credit, single-parenttax

Increase Number of children Single-earner tax credit/single-

3rd child: € 220* 3 children € 889

* The amount of € 220 also applies to any further child.

Gross remunerations € 8,400.00

For children not living in the household in European Union / European Economic

1. Income or childcare benefits or caregiver leave benefits

3. Sole earner / single parent or low income of (spouse) partner

at least 20 km up to 40 km € 58.00  € 87.00  € 928.00 

more than 40 km up to 60 km € 113.00  € 169.50  € 1,808.00 

more than 60 km € 168.00  € 252.00  € 2,688.00 

at least 20 km up to 40 km € 38.67  € 58.00  € 618.68 

more than 40 km up to 60 km € 75.33  € 113.00  € 1,205.32 

more than 60 km € 112.00  € 168.00  € 1,792.00 

at least 20 km up to 40 km € 19.33  € 29.00  € 309.32 

more than 40 km up to 60 km € 37.67  € 56.50  € 602.68 

more than 60 km € 56.00  € 84.00  € 896.00 

at least 2 km up to 20 km € 31.00  € 46.50  € 496.00 