Steuerbuch2021 en v05 Barrierefrei

The Tax Book
2021
Tips for employee tax assessment 2020
for wage taxpayers
The Tax Book 2021
Tips for employee tax assessment 2020 for wage
taxpayers
Vienna 2020
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 using only the male form apply to
females as 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: Inga Seidl Werbeagentur
Photos: Adobe Stock
Printed by: Printing Office of the Austrian Federal Ministry of Finance
Copy date: October 2020
Vienna, November 2020
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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........................................................................................... 10
C. Earnings, income.......................................................................................................... 11
D. Income from employment........................................................................................ 14
E. Remunerations in kindRz138–222d................................................................................. 16
F. Tax-exempt payments............................................................................................... 18
G. Tax-reducing expenses. . ............................................................................................ 19
II. Tax rates and tax deductions.............................................................................. 21

A. Tax rateRz767. . ................................................................................................................. 22
B. Tax deductionsRz768ff................................................................................................... 24
C. Deductions in case of low income (refunds of tax deductions,
social security refund and additional child allowance)Rz810a, 811ff.................. 35
III. Wage tax calculation by your employer......................................................... 39

A. General information.................................................................................................. 40
B. Travelling between one’s home and place of workRz248aff............................... 41
C. Tax-exempt payments by the employerRz45ff.. .................................................... 48
D. Business tripsRz700-741.................................................................................................. 50
E. Employers’ contributions to pension f undsRz756–766g.. ....................................... 55
F. Miscellaneous remunerationsRz1050ff...................................................................... 55
G. Bonuses and supplementsRz1126ff. . ........................................................................... 60
H. Overtime workRz1145ff.. .................................................................................................. 61
I. Supplements for night work and night overtime workRz1142ff......................... 61
J. Recalculation by the employerRz1189ff.. ....................................................................62
Contents 3
IV. What claims may be entered at the tax office?......................................... 65
A. Special expensesRz429ff................................................................................................ 67
B. Types of special expenses.......................................................................................72
C. Income-related expensesRz223ff................................................................................ 81
D. Typology of income-related expensesRz322ff....................................................... 83
E. Lump sums for income-related expensesRz396–428........................................... 100
F. Extraordinary burdensRz814ff................................................................................... 102
G. Extraordinary burdens for dependantsRz868ff................................................... 104
H. Extraordinary burdens with deductibles......................................................... 105
I. Extraordinary burdens without deductiblesRz839ff............................................ 111
J. Extraordinary burdens incurred by disabilitiesRz839ff...................................... 112
K. Extraordinary burdens for disabled childrenRz852ff......................................... 118
L. Official certifications and victim passesRz1244f.................................................. 121
M. Family Bonus PlusRz769ff. . ........................................................................................... 121
N. Tax regulations due to COVID-19....................................................................... 135
V. When must Form L 1i be completed?. . ........................................................... 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. . ................ 161
E. Taxes due on several pensionsRz1022ff................................................................... 166
F. Tax office decision on tax allowancesRz1039ff...................................................... 167
G. Disclosure pursuant to § 109a of the
Austrian Income Tax Act (Einkommensteuergesetz). . ...................................168
H. Objection to a tax office decision....................................................................... 170
I. Payment in instalments and deferred tax payment...................................... 172
4 Contents
VII. Other tax b
enefits................................................................................................. 175
A. Premium-aided retirement provisionsRz1365ff...................................................... 176
B. Premium-aided pension schemeRz1321ff. . ............................................................... 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........................................................................................................................ 192
Form L 1d.......................................................................................................................... 194
Index................................................................................................................................... 196
First-hand information – How to contact the Austrian tax office.......... 205
Contents 5
I.
General informa-
tion on wage tax
and income tax
This first chapter contains important basic information
about our tax system and explains various terms in
order to facilitate a better understanding of the con-
text. 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 level must as a rule be
considered by the country of residence. On the basis of a tax-exempt thresh-
old of € 11,000 (see page 23) pursuant to the tax scale, persons with limited
liability to pay taxes 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 col-
lect the taxes of their taxpayers properly. The pivotal legislation in
this field is Directive 2011/16/EU of the Council on administrative
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.
EU/EEA citizens and citizens of countries with which Austria has a

double-taxation agreement with non-discrimination clause, who do not have
a place of residence in Austria but realise their income mainly in this country
(90% of the income is realised in Austria, or the total income realised abroad
General Information on Wage Tax and Income Tax 9

is less than € 11,000) can opt for unlimited tax liability when filing their return
for 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 145).
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 143
for more information concerning employees with incomes from which no wage
tax has previously been deducted, or persons receiving income abroad.
Foreign employeesRz4 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 rate 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 communicate 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 assess-
ment notice is issued. An income tax assessment also considers any income
from employment. Wage tax already withheld by an employer is then cred-
ited 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 level) remains tax-exempt for each person
with unlimited tax liability. The tax-exempt basic income amounts to at least
€ 15,000 annually in the calendar year 2020 (2019: € 13,800) 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 2020, this amounts
to € 460.66 per month. As per 01 January 2017, the daily marginal income
threshold was abolished. For assessing whether there is a marginal employ-
ment 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 gar-
deners.
2. Income from self-employment is realised, for example, by doctors, law-
yers, tax advisors, architects or journalists, and by shareholders/manag-
ing directors with an interest of 25% or higher in corporations (e.g. a
limited company under Austrian law – GmbH).Rz670
3. Income from commercial operation are profits from commercial opera-
tions (e.g. trading firms, crafts enterprises, 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 gains 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/offi-
cials 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
employmentRz645-669b; 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.dienstleistungsscheck-
online.at. They can be used to pay for simple services in private house-
holds, 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 systemRz684ff These include,
inter alia, pensions from pension-insurance institutions for employees,
farmers or trade or business establishments. Increases deriving from vol-
untary additional insurance are taxable only at one quarter of their value.
• Rehabilitation and reintegration benefitRz669c, sickness benefitsRz671ff
• Benefits paid by pension fundsRz680ff. Benefits and pension benefits which
derive from employers’ contributions are fully subject to wage tax.
Remunerations and pension benefits that derive from employee contri-
butions are taxable only at 25%. Pensions from a premium-aided
p ension scheme (see page 178), a premium-aided provident scheme
(see page 176) or a company pension fund are tax-exempt.

• Remunerations under the Austrian Remunerations Act (Bezügegesetz),
as well as such paid to members of a provincial government or 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 168).
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 kindRz138–222d
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 carRz168-187, 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 carRz168-187
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. In
the calendar year 2020, due to the change in the method of measuring
the emission value, the month of first registration of the motor vehicle
is decisive. If the first registration was made by 31 March 2020, the limit
for the more favourable tax rate is 118 grams per kilometre. If the first
registration took place after 01 April 2020, the limit value for the more
favourable tax rate is 141 grams per kilometre. For motor vehicles with a
CO₂ emission rate of 0 grams per kilometre, no value of a remuneration
in kind is to be entered. If the company-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 spaceRz188-203
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 employerRz204-207Up 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 2020 for
the excess amount interest savings totalling 0.5% are to be recognised.
• Company housingRz149-162e
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 accommoda-
tion close to the workplace is continuously provided by the same
employer for no more than twelve months.
• Incentive travelsRz220Incentive travels offered to motivate staff members
are taxable remunerations in kind.

Examples for tax-exempt remunerations in kind:
• Laptop, desktop computersRz214a
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) telephoneRz214
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 systemRz41ff
• Childcare benefitsRz45
• Accident pensions
• Nursing care allowance and contributions to care costs, pensions from
long-term care insurance (= long-term care annuities)
• Tips for employees
Certain benefits by the employer are also tax-exempt (see page 48).
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 provision concerning progression). These include the
following remunerations:

• Unemployment benefits, poverty relief assistance or continued educa-
tion benefits, as well as temporary assistance for Federal employeesRz45
• 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 expenses that reduce the taxable income but are not linked to
the realisation of income are special expenses (see page 67 and extraordinary
burdens (see page 102).

II.
Tax rates and
tax deductions
Different tax rates are applied in Austria, which de-
pend 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 rateRz767
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:
Family Bonus Plus up to 18 years € 125/month

Family Bonus Plus from 18 years € 41.68/month
Transportation deduction € 400/year
Increased transportation deduction up to € 690/year
Increased transportation deduction up to € 400/year
Pensioner deduction up to € 600/year
Increased pensioner deduction up to € 964/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 3rd child
* The child deduction is paid out together with the family allowance.
22 Tax rates and tax deductions

Single earners or single earners with children and single parents are entitled
to the following annual tax deductions:
with one child € 494

with two children € 669
with three children € 889
for each additional child + € 220
The following tax deductions are indexed (increased or reduced) and thus
adapted to the price level of the country of residence for children who per-
manently reside in the EU/EEA or Switzerland (applies to wage payment
periods ending after 31 December 2018):
• Child deduction*
• Family Bonus Plus
• Single-earner tax credit/single-parent tax credit
• Support money deduction
• Additional child allowance
* The child deduction is paid out together with the family allowance.
How to calculate your tax for 2020

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 to 7000
€ 18,000
Tax rates and tax deductions 23

Income in € Income tax in € (before tax deductions) Marginal tax
rate *
More than (Income – 18,000) × 4,550 35%

+ 1,400
€ 18,000 to 13000
€ 31,000
More than (Income – 31,000) × 12,180 42%

+ 5,950
€ 31,000 to 29000
€ 60,000
More than (Income – 60,000) × 14,400 48%

+ 18,130
€ 60,000 to 30000
€ 90,000
More than (Income – 90,000) × 455,000 50%

+ 32,530
€ 90,000 to 910000
€ 1,000,000
More than (Income – 1,000,000) × 0.55 + 487,530 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. Pen-
sioners with taxable pension income between € 17,000 and € 25,000 or
between € 19,930 and € 25,000 per year, respectively, must respect the phas-
ing-in rule for pensioner deductions and increased pensioner deductions.
B. Tax deductionsRz768ff
Family Bonus PlusRz769f, Rz789a–789c

Amount: € 125 per month (€ 1,500 per year) for children up to their 18th birth-
day or € 41.68 per month after their 18th birthday (€ 500.16 per year) for as
long as the 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 123).
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 con-
sideration 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 addi-
tional tax payment.
Transportation deductionRz807, 808

Amount: € 400 per year
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 41).
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. From the
assessment in 2020 on, the transportation deduction amount will increase by
€ 400 (surcharge) if the taxpayer’s income does not exceed € 15,500 in the
calendar year. The increased transportation deduction is reduced, phasing-in
uniformly, to zero between an income of € 15,500 and € 21,500. The surcharge
is considered in the context of the employee tax assessment.

Commuters’ euroRz808a
In case of entitlement to a lump sum for commuters (see page 41), 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.
Pensioner deductionRz809
Amount: up to € 600 per year (€ 400 until 2019)
Entitlement: Pensioners
Information: The agency paying out your pension settles the pensioner deduc-
tion automatically. For a pension income up to € 17,000 per year it is € 600
(€ 400 until 2019). The phasing-in rule, applicable to the pension deduction,
is applied to pension payments between € 17,000 and € 25,000. If you receive
only a small domestic pension in addition to a foreign pension, also a phas-
ing-in calculation may be done. Pensioner deductions may not be claimed for
higher pension payments.
Increased pensioner deductionRz809a

Amount: € 964 per year (€ 764 until 2019)
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 € 25,000. 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.
Single-earner and single-parent deduction 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
1 child € 494
2. Child: € 175 2 children € 669
3. Child: € 220* 3 children € 889
* The amount of € 220 also applies to any further child.
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 or registered partner with unlimited tax liability, or
• lives in a domestic partnership with a person with unlimited tax liability,
and
• the spouse/partner receives income of no more than € 6,000 in the
calendar year.
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 family
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, hardship
or hazards at work.
In the event of several types of income, the total amount of all income is rel-
evant. 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, development-aid
activities and other tax-exempt income abroad based on bilateral (double-tax-
ation agreements) or international-law agreements (e.g. UNIDO, IAEO).

Example:
Calculation of the income limit (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 limit € 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 deductionRz795–804

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 assessment.
For children not living in the household in EU/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 127.
Child deductionRz790-792
Amount: € 58.40 per month and child. 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.
Multiplechild bonusRz793f
Amount: € 20.00/month for the third and every additional child
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

multiplechild bonus?
If the family income did not exceed the amount of € 55,000 in 2020, there is
entitlement to the multiplechild bonus for 2021. 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 multiplechild 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 allow-
ance can likewise apply for the multiplechild bonus in his/her employee tax

assessment (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 multiplechild bonus for 2021 in his/her
employee tax assessment for 2020. In 2020, that taxpayer had an
income of € 25,000; the partner/spouse had an income totalling
€ 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 multiplechild 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 comput-
ing the refund.
If entitlement to the transportation deduction exists and an income
tax below zero results, 50% 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 security
refund also increases by up to € 400.
Where a claim for the pensioner deduction exists and an income tax
below zero results, 75% of the social security contributions but no more than
€ 300 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.
Additional child allowanceRz810a

Single earners and single parents with a low income who pay little or no wage
or income tax will receive an additional child allowance totalling up to € 250
per child per year from the assessment for 2019.
The additional child allowance is due if:
• There is entitlement to the single-earner or single-parent deduction
• There is entitlement to the child deduction for more than six months in
the calendar year
• The income tax, before consideration of all the tax deductions due, is
less than € 250 per child
The amount of the additional child allowance is calculated as the difference

between the calculated income tax (before deduction of the tax deductions)
and € 250 per child.
If unemployment benefits, poverty relief assistance, minimum social
security benefits or a benefit from the basic services is received for at least
330 days in the year, this additional child allowance is not due.
The additional child allowance does not have to be applied for. If you
are entitled to this, it will automatically be considered in your employee tax
assessment if you have confirmed by completing item 5.4 in Form L 1 that no
exclusion criterion applies.

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. child-
care facilities, health insurance or provisions for
the future)
• Business trips (information on the mileage allow-
ance, as well as on per-diem allowances for busi-
ness trips)
• Other remunerations in the form of vacation pay,
Christmas allowance and severance payments
• Miscellaneous bonuses, supplements, 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 allow-
ances). 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 elec-
tronically 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
As a rule, after the end of a calendar year the employer must submit the
(annual) pay slipsRz1220ff 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
40 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

workRz248aff
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 commutersRz248a–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 calendar month, two-thirds of the lump sum for commuters is applica-
ble. If the route home – workplace is travelled on at least four, but no more
Wage tax calculation by your employer 41

than seven calendar days in the calendar month, one-third of the lump sum
for commuters is applicable. The lump sum for commuters is also applicable
during holidays and sick leave, but not during an extended maternity leave.
In determining the distance, it is relevant whether use of public transport is
reasonable 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 transportRz253ff

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-dependent maximum time is
85 minutes (60 minutes plus 25 minutes). As the time for the travel
distance “home – workplace” exceeds the distance-dependent maxi-
mum 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.
Small lump sum for commuters
Distance Monthly Annual amount

amount
at least 20 km up to 40 km € 58.00 € 696.00
more than 40 km up to 60 km € 113.00 € 1,356.00
more than 60 km € 168.00 € 2,016.00
⅔ of the small lump sum for commuters

amount
more than 40 km up to 60 km € 75.33 € 904.00
more than 60 km € 112.00 € 1,344.00

⅓ of the small lump sum for commuters

amount
more than 40 km up to 60km € 37.67 € 452.00
more than 60 km € 56.00 € 672.00
If use of public transport is impossible or unreasonable during more than half

the working days in each calendar month, the large lump sum for commuters
is applicable.
Full large lump sum for commuters

amount
more than 60 km € 306.00 € 3,672.00
⅔ of the large lump sum for commuters

amount
more than 60 km € 204.00 € 2,448.00

⅓ of the large lump sum for commuters

amount
more than 60 km € 102.00 € 1,224.00
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 62).
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.
Lump sum for commuters in case of multiple

employmentsRz272ff
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’ euroRz808aff
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.

Example:
The route home – workplace is 30 kilometres (large lump sum for
commuters). Employee A travels this distance eight times a month.
Therefore, the prorated large lump sum for commuters (two-thirds
of the allowance) is applicable for a distance of 20 – 40 km. Further-
more, a prorated commuters’ euro is applicable (two-thirds of the
tax deduction).
Lump sum for commuters (monthly tax allowance): € 1,476/12 × 2/3 = € 82
Commuters’ euro (monthly tax deduction): (30 × € 2)/12 × 2/3 = € 3.33
Employer-organised transportationRz271
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
transportation does not constitute a taxable remuneration in kind.
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. Whenever an employee must pay for employer-or-
ganised transportation, the expense is deductible as income-related expenses
up to that maximum amount which corresponds to the lump sum for commut-
ers 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 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 workplace.

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).
Job TicketRz747ff
Employer-organised transportation with mass transport is present also if the
employer has his/her employees or workers transported exclusively on the
route between home and work or back, respectively, by public transport.
Employer-organised transportation is to be assumed only where
employees are handed a zone ticket or travel pass (in the event that the
public-transport operator does not issue zone tickets) for the route between
home and workplace, or the costs correspond maximally to the costs of a
zone ticket.
We do not speak of employer-organised transportation where the
employer merely reimburses the costs of the tickets for travelling between
home and workplace to his/her employees. This cost reimbursement by the
employer is a taxable wage component.
No lump sum for commuters is due for months for which the employer
gives his/her employees a ticket that can be used for public transport
(job ticket).
C. Tax-exempt payments by the employerRz45ff
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 deduction.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 retirement-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
• Free or reduced-price meals and beverages at the workplace.Rz93ff There
are restrictions if food vouchers are handed out instead. Food vouchers

remain tax-exempt up to € 8 (until 30 June 2020 € 4.40) per working
day, food vouchers up to € 2 (until 30 June 2020 € 1.10) 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 gen-
eral 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%.
D. Business tripsRz700-741
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
• 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 domicile

(family domicile) every day. In both cases, the employee travels on business
at his/her employer’s instructions. However, the distinction is important for
the period of granting tax-exempt per-diem allowances (see "Per-diem allow-
ances", page 52).
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 2020
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 personRz300–310
• 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.
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 accom-
modation 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
fundsRz756–766g
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 altogether (see page 178).
The exemption from wage tax also applies to employers’ contributions to relief
funds or foundations promoting employees.
F. Miscellaneous remunerationsRz1050ff
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 impor-
tant types of miscellaneous remunerations are holiday pay and Christmas
allowance (13th and 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 From the calendar year 2020 onwards, 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 paymentsRz1070ff
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 begin-

ning 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 begin-

ning 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. Nei-
ther can a collective-agreement severance payment be taxed at the flat
tax rate of 6%. However, the provisions regarding voluntary severance
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-exemptRz1079aff. The subsequent annuity payments by the insurance
company or the pension fund are likewise tax-exemptRz1079a. Severance-
pay entitlements 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 paymentsRz1084ff 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 con-
tribution basis under the Austrian General Social Security Act. All remunera-
tions beyond this level are taxed at the current tax rate. If there are qualify-
ing 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 compensationsRz1104af and settle-
ment awardsRz1103 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 paymentsRz1108ff 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 settlementsRz1109ff are to be taxed at half the tax rate only if
their cash value in 2020 does not exceed € 12,600. If the pension com-
pensation 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 taxa-
ble), in order to avoid taxation.
• Up to an amount of € 22,000, social-plan paymentsRz1114a 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 (sur-
charge for dirty work) or
• causes extraordinary hardship, as compared to generally customary work-
ing 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 humid-
ity (pay for hazards at work).
Supplements for work on Sundays, holidays and at night, together with the
accompanying supplements for overtime work, 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 cur-
rent 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 maxi-
mum 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, night-time 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, from the
calendar year 2020 onwards the employer must carry out a “wage tax roll-up”
in December (or in the month of termination) and pay 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 membership fees (this requires timely presentation
of the documents, of course) and recalculate the tax for miscellaneous remu-
nerations within the one-sixth of the year (with regard to the tax-exempt
amount and the phase-in rule).

IV.
What claims
may be entered
at the tax office?
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 or cost of housing creation)
• Income-related expenses (e.g. typical work clothes,
costs of basic and further training or retraining)
• Extraordinary burdens with deductible and
without deductible (e.g. medical expenses)
• Official certifications and victim passes
• Tax regulations in the context of COVID-19
A. Special expensesRz429ff
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 subsequent
acquisition of insurance periods to unlimited amountsRz579
• Voluntary additional insurance under the statutory pension insurance if
the contract underlying the payment was concluded before 01 January
2016
• Insurance premiums for voluntary personal insurance – within the joint
maximum amount if the contract underlying the payment was concluded
before 01 January 2016Rz458–494b
• Contributions to nursing care insurances, if they have the character of a
health insurance or a pension insurance from the onset of the need for
long-term care – within the joint maximum amount if the contract
underlying the payment was concluded before 01 January 2016Rz458a
What claims may be entered at the tax office? 67

• Contributions to pension funds – within the joint maximum amount if
the contract underlying the payment was concluded before 01 January
2016Rz458ff
• Cost of housing creation and housing improvement – within the joint
maximum amount if the contract underlying the payment was concluded
before 01 January 2016, or the construction work was begun before
01 January 2016.Rz495-540
• Church tax payments – up to a maximum amount of € 400Rz558–560
• Tax-consultancy costs – to an unlimited amountRz561–564a
• Donations to certain teaching and research institutions and to umbrella
organisations promoting sports for the disabledRz565–573
• Donations to humanitarian institutions (charitable organisations, devel-
opment aid or disaster relief organisations)
• Donations for environmental, nature and species protection Rz568
• Donations to officially authorised animal sheltersRz568
• Donations to volunteer fire departments and regional fire-fighting asso-
ciationsRz569
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
Note:
Special expenses for voluntary insurance, church tax payment and
deductible donations which you make from 2017 onwards 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 regula-
68 What claims may be entered at the tax office?

tions and to be used only by the tax office for the purpose of con-
sideration in the assessment. Therefore, documents relating to these
special expenses do not need to be retained (see page 70).
When may special expenses be claimed?

Generally, the relevant point in time is when the payment is made. If an insur-
ance premium or a similar amount is paid once (one-off payment), you may
apply in the year of the one-off payment to split the amount over ten years.
As a result, you will be able to use your personal maximum amount more
efficiently.Rz434, 483ff The splitting over ten years may also be claimed for unlim-
ited contributions to a voluntarily continued insurance coverage (to subse-
quent acquisition of insurance periods).
Can payments, made for other persons, be claimed as

special expenses (extended circle of persons)?
Contributions to personal insurance, including continued payments to the
statutory social security scheme, subsequent acquisition of insurance periods
for time spent at school, self-insurance of relatives, costs of housing creation
or improvement, and church tax payments are also deductible if made for a
spouse/registered partner not living separated on a permanent basis or 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

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.
What special expenses are deductible only under the overall

maximum amount (special-expenses basket)?Rz580-584
Insurance premiums (except for voluntarily continued insurance payments and
the subsequent acquisition of insurance periods), contributions to pension
funds, housing creation or improvement, are also regarded as items of the
“special-expenses basket” and deductible up to an overall maximum amount
of € 2,920 per person and year. The personal maximum amount increases to
€ 5,840 for single earners and single parents. If you are not entitled to the
single-earner tax credit, the personal maximum amount increases to € 5,840
if the income of your spouse/partner is less than € 6,000 a year, you are

married or a registered partner for more than six months during the calendar
year and do not live separated from your spouse/partner on a permanent
basis. Special expenses within the maximum amount only have a fiscal effect
for one-fourth.
What is the lump sum for special expenses?Rz596ff

Even in the event that you have not incurred any special expenses, an amount
of € 60 per year is automatically deducted from your income in the course of
settling your current wages/salary, as a lump sum for special expenses.
What is the tax effect of the special-expenses basket?Rz589-591

The sum spent in the framework of your personal maximum amount is divided
by four (the so-called “special-expenses quarter”) and reduced by the lump
sum for special expenses of € 60 per year. Special-expenses baskets therefore
have an effect on your tax payment only if they amount to more than € 240.
Example
Special expenses € 2,036
A quarter thereof € 509
– Lump sum for special expenses – € 60
Tax-effective special expenses
(up to € 36,400 of annual revenue) € 449
Special expenses with effect on tax will reduce income tax payments by the
amount of the respective marginal tax rate (see page 23).

What level of income rules out the special-expenses
basket?Rz592-595
Up to a total amount of income of € 36,400 per year, one-fourth of the
expenses are due under the special-expenses basket (see example). In the
range from € 36,400 to € 60,000, the deductible amount is evenly reduced
according to the following formula:
(60,000 – total amount of income) × (special expenses quarter – 60)

+ 60
23600
An amount of € 60 is recognised in any event.
B. Types of special expenses
Insurance premiums
Which insurance premiums may be deducted in an unlimited

amount?
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) and without reduction by the lump-sum amount.
Which insurance premiums may be claimed to a limited

amount under an overall maximum amount?
These special expenses are deductible in 2020 only if the contract underlying
the payment was concluded before 01 January 2016.
The tax benefits for special expenses are granted only for personal
insurance, but not for property insurance (e.g. fire, contents insurance).

Personal insurance policies comprise voluntary insurance premiums and con-
tributions to:
• Additional insurance in the statutory pension insurance, if the application
was made before 01 January 2016
• Annuity insurance with an annuity due during lifetime Rz464, 479ff
• Standard life insuranceRz471
• Endowment insurance (annuity or standard life insurance), if the policy
was signed before 01 June 1996 Rz467
• Nursing care insuranceRz458a
• Health insuranceRz458–461
• Accident insurance (including passenger accident insurance)
• Widow, orphan, provident insurance and contributions to a funeral fund
(survivors’ social security system)
With the exception of contributions for a voluntary extension of insurance

coverage, the premiums paid to all insurance companies in the EU area may
be deducted.
Note
If you claim a premium in connection with a provident pension (see
page 180) for your contributions to a voluntary additional insurance
under the statutory social security scheme, you may not claim the
payment as special expenses at the same time.
When must tax on insurance premiums be paid with

retroactive 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.
Contributions to pension funds

Contributions that an employee pays into a domestic pension fund or, without
any statutory obligation, into a pension fund abroad, are special expenses
within the overall maximum amount. The same applies to premiums paid into
an employees’ group insurance, as well as to similar foreign institutions (§ 5
item 4 of the Austrian Pension Fund Act). Only one-fourth of the pension due
on these contributions or premium payments is taxable. The full amount of
tax is, however, due on the pension deriving from employer contributions.
Note
If you claim a premium in connection with a provident pension (see
page 178) for your contributions to a pension fund or your payments
to a company group insurance scheme, you may not claim it under
special expenses at the same time.
Housing creation and renovationRz495-540

These special expenses are deductible in 2020 only if the contract underlying
the payment was concluded before 01 January 2016, or the construction work
was begun before 01 January 2016.Rz495

What expenses for creation of housing are special
expenses?Rz503-505
Expenses for the construction of owner-occupied houses and apartments or
payments for amounts committed to property developers for eight years
(building cost subsidies for the construction of a rented apartment, e.g. to
cooperatives and municipalities) are deductible as special expenses within
the common maximum amount if the contract underlying the payment was
concluded before 01 January 2016, or construction commenced before
01 January 2016.
What is an owner-occupied house, and who may deduct

special expenses for it?Rz503-a510
An owner-occupied house is private housing in Austria or in an EU or EEA
member state that can be lived in throughout the year (heating facilities and
authorised for occupation). A garden cottage or lakeside bungalow is not an
owner-occupied house. An owner-occupied house may comprise a maximum
of two apartments, and two-thirds of the total usable floor space, as a mini-
mum, must be for living purposes. As a rule, the owner or a co-owner may
claim special expenses. See page 69 for the extended circle of persons. Tax
benefits are granted for construction work (also for pre-fabricated houses),
but not for the purchase of a ready owner-occupied house. If someone buys
the building shell, the purchase costs are not special expenses, but the further
costs for the construction work are deductible. The owner-occupied house or
apartment must be used as principal residence for a minimum of two years
following immediately upon its completion.

What are costs of construction for an owner-occupied
house?Rz511
The cost of the land is part of the construction costs, as all direct and indirect
costs of the construction work are:
• Costs of the real-estate property, including agent fees and develop-
ment costs
• Planning costs (building contractor, architect)
• Costs of connecting the house to public supply networks (sewage,
water, gas, electricity)
• Building costs (work by the building contractor, electrical installations,
roofing, etc.)
• Costs of purchasing building materials (gravel, cement, tiles, etc.)
• Costs of fencing
By contrast, the following are not special expenses:Rz512

• Furnishing costs (e.g. carpets, furniture, built-in kitchen cabinets, wall
panelling)
• Costs of garden landscaping
• Costs of building structures separate from the owner-occupied house
(e.g. garage or sauna next to the house)
When claiming a purchase of real estate as a special expense, you must start
the building work within five years. When buying the real estate after building
the owner-occupied house, no special expenses may be claimed.
Generally, only the costs incurred until completion of the owner-
occupied house (permit of occupation) may be asserted as special expenses
for the creation of housing, as well as the repayments of loans, including
interest, taken out for these expenses. If additional conditions are linked to
the permit of occupation (e.g. plastering the façade), these expenses are also
considered building costs affording a preferential tax treatment.

What is considered an owner-occupied apartment?Rz503a, Rz519-521
Expenses for the construction of an owner-occupied condominium within the
meaning of the Austrian Condominium Ownership Act can be claimed as spe-
cial expenses, provided that at least two thirds serve residential purposes and
the contract underlying the payment was concluded before 01 January 2016
or construction commenced before 01 January 2016. The purchase of an already
completed (constructed) owner-occupied apartment cannot be deducted.
What are amounts with an eight-year commitment?Rz497ff

These are payments by the future homeowner to create housing through:
• Non-profit building, housing and development societies
• Companies that build housing on the basis of their by-laws and conduct
of business
• Territorial corporations (e.g. contributions to building costs for municipal
housing)
If the amounts are paid back before the expiry of eight years of the signing
of the contract, subsequent taxation results. If the apartment ultimately
becomes the property of the purchaser, or if the repaid amounts are used
again to create or improve housing, no subsequent taxation is due.
What expenses for housing improvements may be claimed

as special expenses?Rz522-530
Costs of improving living premises are deductible if the work is directly
commissioned by the taxpayer and carried out by authorised companies and
was begun prior to 01 January 2016. Both maintenance and building costs
may be claimed.
Expenses for the improvement of a house or apartment are deducti-
ble both by the owner and, for example, the lessee. In the latter case, the
improvement work must have been commissioned by the lessee (and not by
the lessor).Rz524

Improvement work Rz531-533b comprises in particular:
• Renewal of all windows, including frames
• Renewal of all doors, including frames
• Renewal of ceilings
• Renewal of floors
• Renewal of individual windows to improve noise protection or to reduce
energy consumption
• Renewal of entrance doors to improve anti-burglary protection or to
reduce energy consumption
• Renewal of heating systems (improved heating performance, better
handling)
• Renewal of electrical, gas, water and heating installations
• Installation of heat pumps, solar and heat recovery systems
• Installation of photovoltaic systems
• Conversion to district heating
• Measures to reduce energy losses or consumption
• Subsequent connection to existing supply networks (e.g. water, sewage,
electricity or gas supply). This also includes expenses for building the
connection, as well as the connecting charges. The costs of a telephone
connection cannot be deducted.
Building costs comprise in particularRz534ff:

• Merging of apartments
• Fitting of central heating and elevator systems
• Fitting of bathroom and toilet facilities
• Shifting of doors, windows and walls
The following, for example, may not be deducted:Rz530

• Ongoing maintenance jobs, repair of plaster finish, painting and apply-
ing wallpaper to walls, renewal of damaged window panes
• Bills for material for do-it-yourself jobs

• Renovation costs passed on as part of the rent paymentsRz524
• Expenses for luxury fittings
• Costs of furniture (furniture items, built-in kitchen cabinets)
What rules apply when loans are used for financing?

If third-party financing is used to construct or improve housing, the repay-
ments (including interest paid) are deductible as special expenses if the loan
agreement was concluded before 01 January 2016. This also applies if the
loan was taken over from the previous owner.Rz440 The repayments of re-sched-
uled loans at better conditions also benefit from tax credits.Rz439
Church tax paymentsRz558–560
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. They may be claimed in
addition to the special-expenses basket, and the lump sum for special
expenses is not reduced. Compulsory contributions paid from 2017 onwards
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, Diplomatic Academy, 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 head-
quartered 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 beneficiaries of donations
at bmf.gv.at.

Donations paid from 2017 onwards 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.
C. Income-related expensesRz223ff
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 con-
nected 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 23).

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 clothesRz322f
• Tools and equipmentRz277
• Work roomRz324ff
• Cost of basic, further and re-trainingRz358ff
• Costs of works council contributionRz242

• ComputersRz339f
• Two households Rz341ff and journeys homeRz354ff
• Specialised literature Rz353
• BicycleRz356a
• Travel costs
• Risk money Rz357
• Internet Rz367
• Motor vehicleRz369ff
• Journey costsRz278ff
• Language courses Rz363
• Study tripsRz389ff
• Telephone, mobile phone Rz391
D. Typology of income-related expensesRz322ff
Work clothesRz322f
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 equipmentRz277

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
• Musical instruments for musicians and music teachers
Appliances and devices that cost less than € 800 (until 2019 € 400) 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 (until 2019 € 400)
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 the 30th June
of a year, only half the depreciation-for-wear amount may be written off for
the first yearRz235 (see example under “Computer”, page 91).
Work roomRz324–336
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 work, accountants working from
home or teleworkers (see page 99), 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) regarding
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-trainingRz358–366
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 98).
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 chi-
ropodist, 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 train-
ing costs differ from re-training in that the former need not be “comprehen-
sive”, which means that specific occupation-related training elements are
deductible 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 voca-
tional) 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 2019 and begins to
work as a taxi driver in February 2020. From the year 2020 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 inter-
vening 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 employ-
ment, 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 circum-
stances (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 train-
ing (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 train-
ing in the event of a related occupation (e.g. if an industrial clerk studies busi-
ness 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 93 and 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 96)
• 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 con-
nection 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-re-
lated 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 contributionRz242

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.
ComputersRz339f
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-re-
lated 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 (until 2019
€ 400), they can be considered low-value assets and written off fiscally imme-
diately completely (after deduction of a portion for private use).

All expenses in connection with the use of a computer such as a PC
desk, software, memory sticks, manuals and paper, may be claimed in keeping
with one’s occupational use.
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 2020. 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 € 200* € 80 € 120

wear (AfA) 2020
Depreciation for € 400 € 160 € 240

wear (AfA) 2021
Depreciation for € 400 € 160 € 240

wear (AfA) 2022
Depreciation for € 200* € 80 € 120

wear (AfA) 2023
* Six-month depreciation for wear (AfA)
Two households Rz341ff and journeys homeRz354ff

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 literatureRz353
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
literature”. 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

BicycleRz356a
The mileage allowance of € 0.38 per km may be claimed as income-related
expenses when using one’s private bicycle for job-related trips (does not apply
to travelling between home and workplace). The maximum mileage to be
claimed every year is 1,500 km (= up to € 570).
Travel costs
See “Travel costs”, page 97.
Risk moneyRz357
Till shortages that the employee must refund to the employer are income-re-
lated expenses.
Trade union membership feesRz240f

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.
InternetRz367
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. If it is possible to prove the use of the
motor vehicle by other means (e.g. travel expense report to the employer),
you do not need a travel log.
Travel expensesRz278-318
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 chap-
ter “Business trips”, page 50). 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 activity (see
page 52). 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 95, 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 54). 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 activity is established (see page 52). 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.
Accommodation costs
If one must spend the night away from home while on a job-related trip, one
may claim as income-related expenses either the costs, including breakfast,
according to receipt, or the lump sum for overnight stays of € 15 per overnight
stay.Rz315 When staying overnight abroad, the relevant maximum rate for Fed-
eral employees are deductible per overnight stay if the expenses are not
documented (see page 53).
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 coursesRz363
The costs for obtaining foreign language skills are deductible if the foreign
language is required for occupational purposes (e.g. as a secretary, tele-
phone 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 tripsRz389–390
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 knowl-
edge 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
example, 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 expensesRz396–428

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
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,

Musicians 5% of the assessment base,

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

saw maximum € 1,752 per year Rz403
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
Expatriates 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.
2
The minimum amount may not result in negative income.
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) reduce the respective 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 burdensRz814ff
What are extraordinary burdens?

Certain expenses and expenditures may be recognised as extraordinary bur-
dens if they are indeed extraordinary, if they are inevitable, and if they con-
siderably 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:

no more than € 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 a year, 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:
Orthodontic treatment of a child € 580

Hospital costs of wife € 1,816
Own medical expenses € 730
€ 
3,126
– Reimbursements by the healthcare insurance provider € 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 23).
Note
Any reimbursements of costs by the statutory health and accident
insurance scheme or by a voluntary supplementary health and acci-
dent insurance policy must be subtracted.
G. Extraordinary burdens for dependantsRz868ff
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
alimony 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)
Any reimbursements of costs by the statutory health and accident insurance

scheme, by a voluntary supplementary health and accident insurance 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/

partnersRz870
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
totalling € 11,000.
For the fiscal subsistence level, 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 insurance 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 or other € 42

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 Bur-
dens Incurred by disabilities”, page 112).
Costs of treatment at a health resortRz903

Costs of treatment at a health resort are deductible as extraordinary burdens
only if the stay at the health resort is directly linked to a disease or required
for medical reasons (medical prescription or cost absorption by the social
security provider is required).
These include:
• Costs of accommodation
• Costs of cures and medical care
• Travel costs to and from the health resort; in the case of persons
requiring 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 treatmentRz851 and must be recognised without deductible.
Cost of a retirement or nursing homeRz887ff or

for domestic careRz899f
The costs of accommodation in a nursing home are only regarded as an
extraordinary 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, the nursing aids, as well as expenses due to the organisation
providing the staff) may be claimed. These expenses are to be reduced by
the tax-exempt subsidies received (e.g. nursing care allowance, contribution
to care costs).
If the income, including the nursing care allowance, of the person
requiring care does not cover the costs, the persons required to provide sup-
port (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 relation-
ship with a transfer of assets (e.g. transfer of a house), insofar there is no
extraordinary burden present. Reduction by cost reimbursements, the deduct-
ibles and savings 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, how-
ever, as a rule a deductible is to be subtracted.

Funeral costsRz890
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 € 10,000 constitute an extraor-
dinary burden. The costs for flowers and wreaths, for hosting the funeral
attendants 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 € 11,000.
The assets of the deceased person’s estate amount to € 9,000.
€ 1,000 can be deducted as extraordinary burdens (maximum
deductible costs for funeral and grave marker minus estate assets).
Costs of childcare: Single parent

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 deductiblesRz839ff
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 homeRz873ff

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 examinations.
Expenses to clear up damage after disastersRz838ff

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 by disabilitiesRz839ff
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 Annual allowance from Annual allowance until

2019 2018
25% to 34% € 124 € 75
35% to 44% €  164 € 99
45% to 54% €  401 € 243
55% to 64% €  486 € 294
65% to 74% €  599 € 363
75% to 84% €  718 € 435
85% to 94% €  837 € 507
over 95% € 1,198 € 726
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 may also claim the additional expenses
due to a disability of the spouse/partner with an income of less than € 6,000.
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,
hearing aids or therapeutic aids for the blind – are also recognised addition-
ally and without reduction by the deductible.
Therapeutic treatmentsRz851
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 disabilitiesRz847

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 document the mobility-related disability (i.e. that it is unreasonable to
use public transport) (e.g. by the decision on an exemption from the motor-re-
lated insurance tax, the identification pursuant to § 29 b 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 dis-
abled 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/partnerRz839

As a rule, the diseased spouse/partner must bear his/her own medical costs,
whereby a tax-exempt subsistence income of € 11,000 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.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, expenses for housing
creation and housing improvement, church
tax payments)
Increase for special-expenses basket Yes No Yes No
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 basis
² if entitled to the child deduction for more than six months in the calendar year
³ living in a domestic partnership for more than six months per calendar year
4
as far as the fiscal subsistence level (€ 11,000) of the spouse/partner is undercut by the
medical expenses

Disabled persons not receiving nursing Disabled persons receiving nursing care
care allowance allowance
yes no*
yes yes
yes yes
yes yes
yes yes
Registered Registered partner1 Domestic Domestic partner-

partner3 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
Yes No Yes No No No Yes No
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
5
disability-related expenses in case of an income of the spouse/partner from € 6,000 to
€ 11,000 can be asserted with a deductible
6
if the spouse’s/partner’s fiscal subsistence level (€ 11,000) is undercut, the disability-
related expenses can be claimed with a deductible

K. Extraordinary burdens for disabled childrenRz852ff
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 112). The following tax allowances apply in case of the
following disability levels:
Level of disability Annual allowance from Annual allowance until

2019 2018
25% to 34% € 124 € 75
35% to 44% € 164 € 99
45% to 49% € 401 € 243
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/
contact lenses, wheelchairs, adapting the apartment to the needs of a disa-
bled 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 aidsRz850
• Costs of therapeutic treatmentsRz851
• 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 yes no no

depending on disability
level pursuant to § 35 III
of the Austrian Income
Tax Act (EStG, Einkommen
steuergesetz) 
Flat-rate tax allowance of no yes yes*

€ 262
Lump-sum tax allowance yes no no

for diets
Tax allowance for own no no no

motor vehicle
Tax allowance for taxi no no no

transports
Expenses for appliances for yes yes yes

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

the disabled
* reduced by the nursing care allowance

L. Official certifications and victim passesRz1244f
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 PlusRz769ff
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 € 125 per month (€ 1,500 per year)
for a child up the child’s 18th birthday.
• After the child’s 18th birthday, a reduced Family Bonus Plus totalling
€ 41,68 per month (€ 500,16 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 € 1,500 or € 500.16 per child and year, respectively).
The Family Bonus Plus is indexed because of differences in the cost of
living for children living in other EU Member States, Switzerland, Norway,
Liechtenstein or Iceland. The amount of the indexed Family Bonus Plus can
be found in the Family Bonus Plus tax deductions EU adjustment regulation
(see bmf.gv.at under Questions and Answers concerning the Family Bonus
Plus). 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 trans-
ferred 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 provide 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
provides the legal maintenance for the child and who is entitled to a
support money deduction.
How to apply for the Family Bonus Plus?

• From the employer with Form E 30 (see page 25).
• In the context of the employee tax assessment
– with Supplement L 1k if your family situation has not changed in 2020
– with Supplement L 1k-bF if there are special circumstances that neces-
sitate 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 addi-
tional 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 Fam-
ily 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 per-
son entitled to it does.
When and how do I apply for the Family Bonus Plus with
supplement L 1k?
Use Supplement L 1k if your family situation has not changed in 2020 (e.g.
parents are married for the whole of 2020, parents live in a domestic part-
nership for the whole of 2020, parents live separately for the whole of 2020
and the support money debt has been fully met) and the child’s country of
residence has not changed in 2020. 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 2020, 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.
For children in other EU Member States, Switzerland, Norway, Liech-
tenstein or Iceland, the Family Bonus Plus is indexed. 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 the Family
Bonus Plus, and the spouse/partner applies for the whole Family Bonus
Plus (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 half the Family Bonus
Plus, and the maintenance payer also applies for 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 (under item
3.2 of Form L 1k), and the maintenance payer does not apply for the
Family Bonus Plus; or

3. the maintenance payer applies for the whole (under item 3.2 of Form L 1k),
and the recipient of the family allowance does not apply for the 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 2020, 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-2020).
If the support money debt was not fulfilled in 2020 – i.e. if the support
money debtor did not make any payments at all and did not provide any
maintenance in kind –, 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 recipient 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 2020 the payments were made. For
consideration of the Family Bonus Plus for 2020, the outstanding support
money debt of the year 2020 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 2020
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 – 3 212
3 – 6 272
6 – 10 350

Age group/years €
10 – 15 399
15 – 19 471
19 – 25 590
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 2020, 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 2020: € 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 maintenance in full in 2020; in 2020 he paid a total of € 2,600.
B must complete form L 1k under item 4.1 as follows:
• Total maintenance payments made in 2020: € 2,600
• Amount of the monthly support money debt: € 300

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 2020:

C separates from his wife at the end of July 2020. From August
2020, 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 Supple-
ment 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 2020 on the monthly maintenance to be paid will be increased,
and D will have to pay € 400, i.e. € 350 (3 months) from January
to March 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 2020: € 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 December
(7 months) € 400. E only pays irregularly and does not fully pay the
maintenance in 2020; in total he paid € 3,000 in 2020.
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 2020 for 7-year-olds: € 350 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?
Use Supplement L 1k-bF (item 3) if special circumstances in 2020 require
monthly consideration of the Family Bonus Plus, as is the case in particular in
case of:
• Separation of spouses/partners in 2020
• Establishment of marriage or registered partnership in 2020
• Establishment of a domestic partnership that has existed for more than
six months in 2020
• Change in the child’s country of residence in 2020
• Child support was not fully paid in 2020
• Death of spouse/partner in 2020
Supplement L 1k-bF must be used also if parents living separately wish to

apply for the 90%/10% splitting of the Family Bonus Plus. 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-2020)
accompanying Supplement L 1k-bF.
90%/10% splitting of the Family Bonus Plus for separated

persons if one parent bears the majority of childcare costs
The 90%/10% splitting is to be applied for in Supplement L 1k-bF under item 4.
In the context of a transitional period, a supplementary distribution
variant is planned for the years 2019 to 2021 for parents living apart. This

splitting option can be applied for only in exceptional cases and if all of the
following conditions are met:
• The applicant has paid more than half of the childcare costs for the child
in 2020 and at least € 1,000.
• As of 01 January 2020, the child was not yet 10 years old (significantly
disabled children with increased family allowance not yet 16 years old).
• Childcare was provided in a childcare facility in accordance with the law
or by a pedagogically qualified person, with the exception of family
members belonging to the household.
• The support money debtor can apply for the 90% of the Family Bonus
Plus only if the legal maintenance has been paid in full and childcare
costs have been paid in addition.
Only one parent can be entitled to 90% of the Family Bonus Plus at any one
time. The other parent is then entitled only to 10%. If both parents apply for
the 90%, the assessment must clarify which parent fulfils the requirements.
A decision already issued for the other parent is subsequently amended if
necessary.
Note
This distribution variant (90%/10%) can be applied for only in the
employee tax assessment or income tax return.
What costs are childcare costs?

The childcare costs must be actually incurred expenses. Aid and subsidies
(e.g. from the employer) must therefore be deducted. The care must be pro-
vided in private or public childcare facilities (e.g. crèches, kindergartens,
after-school care centres, day-time boarding schools, boarding schools) or by
a person with pedagogical qualifications.

The childcare costs, as well as the costs for meals and handicraft
materials, are deductible. School fees for public schools and extra tuition, as
well as costs for the placement of childcare workers and travel costs to child-
care, are not childcare costs.
Childcare costs are definitely incurred up to the age of compulsory
school attendance. As of that age, a distinction is made between expenses
for school attendance and care required outside of school hours. However,
the costs for care outside of school hours (e.g. in the afternoon, during holiday
time) are deductible if the care is provided by a person with pedagogical
qualifications or in an institutional childcare facility. All costs (e.g. also those
for meals and accommodation, sports events, travel costs for the bus to the
camp and back) for any care required during holiday time (e.g. summer camps)
are to be considered if the care is provided by a person with pedagogical
qualifications.
More detailed information on the conditions which childcare costs
must fulfil can be found at bmf.gv.at in the Tax Book 2018 or in the wage tax
guidelines.Rz884a ff
N. Tax regulations due to COVID-19
In connection with the measures to combat the pandemic due to COVID-19

(“coronavirus”), some special tax regulations have been created, which are
important for your employee tax assessment 2020 as well. We have briefly
summarised the most important points for you.
Public grants and subsidies

There is no tax liability for public grants from the federal, state or local gov-
ernments that were made due to COVID-19-related financial emergencies.

Benefits by the employer
Allowances and bonus payments that were additionally made due to the
COVID-19 crisis are tax-exempt up to € 3,000 in the calendar year 2020. These
must be additional payments made exclusively for this purpose and not nor-
mally granted before.
Supplements and bonuses paid with the current salary could continue
to be treated as tax-exempt in the calendar year 2020, even if employees
were in quarantine, teleworking or short-time work due to the COVID-19 crisis.
The lump sum for commuters could still be granted by the employer
in 2020, even if employees did not travel between home and work due to
COVID-19 short-time work, teleworking due to the COVID-19 crisis, or inabil-
ity to work due to the COVID-19 crisis.
Income-related expenses
If you were working from home in the calendar year 2020 due to the meas-
ures to combat COVID-19, certain expenses incurred for professional reasons
can be asserted as income-related expenses. These expenses must be
reduced by any reimbursements received from the employer. If you have
received flat-rate expense allowances for home office from your employer
(e.g. for telephone charges, Internet connection), you are deemed to receive
taxable salary. If the work equipment (e.g. computers) was provided by your
employer for use in your home office, the costs of this cannot be asserted
as income-related expenses. As a rule, expenses incurred in your private life
(e.g. costs for food and everyday necessities) cannot be asserted in your
employee tax assessment.
Commuter calculator
In the period between 10 March and 10 May 2020, use of public transport
was possible only to a limited extent due to special timetables in connection
with COVID-19 measures. As a result, in many cases commuter calculator
queries were not representative. For this reason, queries from 10 March and

10 May 2020 will be recognised in your employee tax assessment for this
period only if you actually travelled to your place of work.
Computer
If you worked from home in the calendar year 2020 due to the COVID-19
measures 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 91).
Work room
If the conditions for a fiscal home office are met, you can claim the expenses
as income-related expenses (see page 84). If the prerequisites are not met,
assertion of income-related expenses is not possible.
Internet
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 94).
Telephone costs
The costs for work-related telephone calls from your private telephone can
be asserted to the actual extent as income-related expenses. If it is not pos-
sible 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 99).

Extraordinary burdens
If you have fallen ill with COVID-19 in the calendar year 2020, you can claim
the medical costs as extraordinary burdens. Please refer to the explanations
in chapter “Extraordinary Burdens”, page 105.
Other expenses to combat the dissemination of COVID-19 (e.g. disin-
fectants, protective masks, costs of social services for food purchases) serve
the purpose of health care and therefore do not represent extraordinary
burdens.

V.
When must
Form L 1i be
completed?
In connection with income from employment, you
must complete Form L 1i or Form L 17 in addition to
Form L 1 for employee 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 Supple-

ments 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-re-
lated 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 assess-
ment”, page 167).
Example:
If in 2020 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 2020.
142 When must Form L 1i be completed?

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 tax-
able 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 statement).
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.
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-
When must Form L 1i be completed? 143

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 pay-
ments 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 unlim-
ited tax liability because in 2020 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 2020 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 2020 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 assessment

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 2020 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 Neu-
brandenburg. The German pensions from statutory social security
are exempted from tax in Austria due to the Austro-German dou-
ble-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 pen-
sions 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 exemp-
tion 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 consid-
ered 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 consid-
ered 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-ex-
empt 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-taxa-
tion agreement. In addition to Form L 1i, in Form L 17 the Liechten-
stein-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, Einkommensteuergesetz)?
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 res-
idence 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
withhold 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 2020, 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
or permanent DTA 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 Re- Abroad Exemption Taxation

public

progression proviso

Pensions
Cross-border Social security Company Public pension

employee pension pension
Exemption Taxation Exemption Taxation
Full taxation Exemption with Full taxation Exemption with

progression proviso progression proviso
Withholding Exemption Exemption Taxation

tax 4%
Taxation with Full taxation Full taxation Exemption with

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

progression proviso
Exemption Exemption Exemption Taxation
Full taxation Full taxation Full taxation 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, Einkommen
steuergesetz)?
• 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 applicationRz912e

For fiscal years from 2016 on, an “employee tax assessment without applica-
tion” is provided under certain conditions. 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 application. The tax refund 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 164).
• You have not filed a tax return for the previous fiscal year by the
30th June.
• 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 2020 may be submitted to the end of December 2025). 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. dona-
tions, church tax payments) have been received.
Note
Do not enclose any pay slip with your tax return, nor any receipts
(invoices, confirmations, vouchers) for income-related expenses, spe-
cial expenses or extraordinary burdens. However, please keep these
documents for seven years, since they must be shown to the tax
office upon request.
The procedure at the tax office 157

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 (mes-
sages), 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 the mobile phone service is being expanded continuously, it is recom-
mended that you add your current mobile phone number the next time you
access FinanzOnline. If you have forgotten your FinanzOnline codes, new
access codes can be sent to you directly to your mobile phone. You therefore
no longer need to go to a post office or tax office. For assistance with tech-
nical 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 182 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, sup-
port money deduction, any extraordinary burdens concerning chil-
dren, 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 and at 90%/10% splitting. 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.
• 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.

Templates
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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.
L 2,
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04.10.2016
04.10.2016
The procedure at the tax office

L 2,
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04.10.2016
04.10.2016
• 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 inde-
pendent 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.
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 troop or cadre drills), insolvency deficit money been
paid in the event of insolvency proceedings, or compulsory social insur-
ance 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 pen-
sion, 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 the 30th September of the
following year. The interest rate is 2% above the basic interest rate and cur-
rently amounts to 1.38% (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 pensionsRz1022ff
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 addi-
tional 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 remu-
nerations 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 pen-
sion-paying agency will arrange for a joint tax payment.

F. Tax office decision on tax allowancesRz1039ff
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 allow-
ances is issued together with the income tax assessment on the basis of the
employee tax assessment. 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 2022 are annexed to the income tax assessment for the calen-
dar year 2020. This tax office decision on tax allowances considers your tax
allowances – based on the year 2020 – preliminarily already for 2022. If the
actual expenses in 2022 are higher than those in the tax office decision on
tax allowances, this will be offset in the course of the employee tax assess-
ment. 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 wage 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 (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 reimburse-
ments) 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?
As a rule, remunerations for the aforementioned activities constitute income
that 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 sepa-
rately in the cash-basis accounting (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 assess-
ment 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, attachments
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 suspension 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
1.38% (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 is 1.38% (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 3.88% (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 provisionsRz1365ff
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 2020. 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 amount
contributions (HB-SV)
2020 € 5,370 € 2,957.80 4.25% = € 125.71
2021 € 5,550 € 3,056.94 4.25% = € 129.92
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 tax 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 law, 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 insur-
ance 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 tax benefits 177

B. Premium-aided pension schemeRz1321ff
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
insurance (§ 93f of the Insurance Supervision Act (Versicherungs
aufsichtsgesetz) 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 2021, the premium will amount 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 tax 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 tax benefits 179

TEMPLATE
Name
Address
To the Austrian tax office
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
☐ Higher special 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 Austrian tax office
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 instalments or deferred tax payment 181

TEMPLATE
An das Eingangsvermerk
2020
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 2020

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 2021 (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
BITTE DIESES GRAUE FELD
1.7 Personenstand am 31.12.2020 (Nur ein Kästchen ankreuzen) seit (Datum bei ledig nicht erforderlich)
1) 1)
verheiratet/in eingetragener Partnerschaft in Lebensgemeinschaft
NICHT BESCHRIFTEN
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/Lebens-
gefährte 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 1-2020 Bundesministerium für Finanzen – 12/2020 (Aufl. 2020) L 1, Seite 1, Version vom 30.09.2020
182 Form L 1
TEMPLATE
4. Anzahl inländischer Arbeitgeberinnen/Arbeitgeber/Pensionsstellen

Anzahl der inländischen gehalts- oder pensionsauszahlenden Stellen im Jahr 2020
Sofern keine Bezüge vorhanden sind, den Wert 0 (Null) eintragen. Die Beilage eines Lohnzettels ist nicht erforderlich.
4.1
Folgende Bezüge zählen nicht zur „Anzahl der gehalts- oder pensionsauszahlenden Stellen‟:
Krankengeld, Bezüge auf Grund eines Dienstleistungsschecks, Arbeitslosenunterstützung, Notstandshilfe, Überbrückungshilfe, Pflege-
karenzgeld, Entschädigungen für Truppen-, Kader- oder Waffenübungen, rückerstattete Pflichtbeiträge an Sozialversicherung,
Bezüge aus dem Insolvenz-Entgelt-Fonds, Wochengeld, Rehabilitationsgeld, Weiterbildungs- und Bildungsteilzeitgeld u. ä., Bezüge
aus einer betrieblichen Vorsorge oder Bezüge aus der Bauarbeiter-, Urlaubs- und Abfertigungskasse.
Sollten Sie mehrere Pensionen bezogen haben, die bereits gemeinsam lohnversteuert worden sind, ist für diese gemeinsam ver-
steuerten 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 3)
Hinweis zu Punkt 5.1 und 5.2: Bezug von Familienbeihilfe für mindestens ein Kind laut Punkt 5.3 erforderlich
5.1 Ich beantrage den Alleinverdienerabsetzbetrag und erkläre, dass meine Partnerin/mein Partner diesen nicht in Anspruch nimmt.
5.2 Ich beantrage den Alleinerzieherabsetzbetrag.
Anzahl der Kinder, für die ich oder meine Partnerin/mein Partner für mindestens sieben Monate die Familienbeihilfe
bezogen habe/hat.
5.3 Zur steuerlichen Berücksichtigung von Kindern verwenden Sie für jedes Kind eine eigene Beilage L 1k bzw. L 1k-bF.
5.4 Für die Berücksichtigung des Kindermehrbetrages erkläre ich, dass ich im Veranlagungsjahr an weniger als 330 Tagen Arbeits-
losengeld, Notstandshilfe, Überbrückungshilfe oder Leistungen aus der Grundversorgung oder Mindestsicherung bezogen habe.
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 der Erhöhungsbetrag für Topfsonderausgaben (9.1, 9.2), ein geringerer Selbstbehalt bei außer-
gewöhnlichen Belastungen und behinderungsbedingte Aufwendungen 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 25.000 Euro, kein Anspruch auf Absetzbeträge gemäß Punkt 5,
verheiratet 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 2021, da für 2020 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
Welche Sonderausgaben werden automatisch übermittelt und müssen nicht erklärt werden?
Folgende Sonderausgaben berücksichtigen wir bei der Veranlagung ausschließlich aufgrund einer elektronischen Datenübermittlung
durch die Organisation an die sie geleistet wurden:
• Verpflichtende Beiträge an gesetzlich anerkannte Kirchen oder Religionsgemeinschaften
• Spenden an begünstigte Empfänger
• Beiträge für die freiwillige Weiterversicherung in der gesetzlichen Pensionsversicherung und für den Nachkauf von Versicherungszeiten
Was tun, wenn bei der Übermittlung Fehler aufgetreten sind?
Die übermittelten Daten können Sie in FinanzOnline einsehen. Wenn bei diesen Daten etwas nicht richtig ist oder fehlt, müssen Sie
sich zur Klärung direkt an die Zahlungsempfänger wenden. Nur diese können etwas richtigstellen oder Fehlendes nachsenden.
Für eine von der Datenübermittlung abweichende Berücksichtigung von Kirchen- oder Versicherungsbeiträgen oder für gezahlte
Sonderausgaben an ausländische Organisationen verwenden Sie die Beilage L 1d.
9.1 Summe aller Versicherungsprämien und -beiträge (freiwillige Kranken-, Unfall-, Lebens-
versicherung, Hinterbliebenenversorgung und Sterbekassen), Pensionskassenbeiträge,
freiwillige Höherversicherung im Rahmen der gesetzlichen Pensionsversicherung
Nur mehr bis 2020 absetzbar, falls Vertrag/Antrag vor dem 01.01.2016
abgeschlossen/gestellt. 455
9.2 Summe aller Beiträge sowie Rückzahlungen von Darlehen und Zinsen, die zur
Schaffung und Errichtung oder Sanierung von Wohnraum geleistet wurden
Nur mehr bis 2020 absetzbar, wenn Maßnahme vor 01.01.2016 begonnen. 456
9.3 Renten oder dauernde Lasten (z.B. Leibrenten, Versorgungsrenten) 280
9.4 Steuerberatungskosten 460
3) Hinweise zu den Voraussetzungen finden Sie in der Ausfüllhilfe L 2
L 1-2020 L 1, Seite 2, Version vom 30.09.2020
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.
Hinweis: Die Kennzahlen 718 und 916 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
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 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 Arbeitsmittel
(bei Anschaffungen über 800 Euro tragen Sie hier nur die jährliche Abschrei-
bung ein) 719
11.2.3 Fachliteratur
(keine allgemein bildenden Werke wie Lexika, Nachschlagewerke, Zeitungen etc.) 720
11.2.4 Beruflich veranlasste Reisekosten

(ohne Fahrtkosten Wohnung/Arbeitsstätte und Familienheimfahrten) 721
11.2.5 Fortbildungs-, Ausbildungs- und Umschulungskosten 722
11.2.6 Kosten für Familienheimfahrten 300
11.2.7 Kosten für doppelte Haushaltsführung 723
11.2.8 Sonstige Werbungskosten, die nicht unter 11.2.2 bis 11.2.7 fallen
(z.B. Betriebsratsumlage) 724
11.2.9 Zur Geltendmachung eines Berufsgruppenpauschales tragen Sie ein:
A: Artist/innen FM: Forstarbeiter/innen mit Motorsäge V: Vertreter/innen
B: Bühnenangehörige, Filmschauspieler/innen FO: Forstarbeiter/innen ohne Motorsäge, P: Mitglieder einer Stadt-,
F: Fernsehschaffende Förster/innen, Berufsjäger/innen im Revierdienst Gemeinde- oder
J: Journalist/innen HA: Hausbesorger/innen, soweit sie dem Ortsvertretung
M: Musiker/innen Hausbesorgergesetz unterliegen E: Expatriates im Sinne
HE: Heimarbeiter/innen § 1 Z 11 der Verordnung 5)
Beruf - Kurzbezeichnung Zeiträume der Tätigkeiten: Beginn - Ende Erhaltene Kostenersätze
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 außergewöhnlichen Belastungen für Kinder verwenden Sie je Kind eine Beilage L 1k.
4) Der Zuzugsfreibetrag für Wissenschaftler und Forscher (§ 103 Abs. 1a EStG 1988) kann nur im Formular E 1 beantragt werden.
5) Expatriates sind 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 ausländischen Arbeitgebers befristet beschäftigt werden. Erhaltene Kostenersätze betreffend Reisekosten iSd § 26 Z 4 EStG 1988 sind
nicht abzuziehen.
184 Form L 1
TEMPLATE
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 AT Sie finden diese Codes (IBAN, BIC) auf Ihrem Kontoauszug und auf
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)
Hinweise
Familienbonus Plus und Alleinverdiener-/Alleinerzieherabsetzbetrag
Wenn der Familienbonus Plus oder der Alleinverdiener-/Alleinerzieherabsetzbetrag bereits 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/Telefaxnummer)
Datum, Unterschrift
Form L 1 185
TEMPLATE
2020
Beilage L 1k für 2020 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 2021 (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

NICHT BESCHRIFTEN
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 2020
unverändert waren und sich der Wohnsitzstaat des Kindes im Jahr 2020 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 2020 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.
• Wenn sich die Verhältnisse im Jahr 2020 geändert haben oder Sie die 90%/10%-Aufteilung beantragen wollen, verwenden Sie die
Beilage L 1k-bF.
3.1 Ich habe oder meine (Ehe-)Partnerin/mein (Ehe-)Partner hat für das Kind im Jahr 2020 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 2020 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 2020 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-2020 Bundesministerium für Finanzen – 12/2020 (Aufl. 2020) L 1k, Seite 1, Version vom 25.09.2020
186 Form L 1k
TEMPLATE
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 2020
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 2020
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 2020
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
5) Nur für ein Kind, für das Sie oder Ihre (Ehe-)Partnerin/Ihr (Ehe-)Partner im Veranlagungsjahr mindestens 7 Monate die Familienbeihilfe be-
zogen 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-2020 L 1k, Seite 2, Version vom 25.09.2020
Form L 1k 187
TEMPLATE
2020
Beilage L 1k-bF für 2020 zum Formular L 1 oder E 1 für den Familienbonus Plus
• in besonderen Fällen (Punkt 3)

• bei 90%/10% Aufteilung (Punkt 4)
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 2021 (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

NICHT BESCHRIFTEN
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 2020 lagen besondere Verhältnisse vor, die eine monatliche Betrachtung des Familienbonus Plus erfordern - z.B.:
• Trennung der (Ehe-)Partner im Jahr 2020
• Begründung einer Ehe oder einer eingetragenen Partnerschaft im Jahr 2020
• Begründung einer Lebensgemeinschaft, die im Jahr 2020 mehr als sechs Monate bestanden hat
• Änderung des Wohnsitzstaates des Kindes im Jahr 2020
• Unterhaltszahlungen für das Kind wurden für das gesamte Jahr 2020 nicht in vollem Umfang geleistet
• Tod des (Ehe-)Partners/der (Ehe-)Partnerin bzw. des Unterhaltszahlers im Jahr 2020
• Unterjähriger Wechsel im Bezug der Familienbeihilfe
Ich beantrage den
Meine Beziehung zum Kind Wohnsitzstaat
Familienbonus Plus
2020 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
Mai
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-2020 Bundesministerium für Finanzen – 12/2020 (Aufl. 2020) L 1k-bF, Seite 1, Version vom 30.09.2020
188 Form L 1k-bF
TEMPLATE
Ich beantrage den

Meine Beziehung zum Kind Wohnsitzstaat
Familienbonus Plus
2020 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
Juni
Juli
August
September
Oktober
November
Dezember
4. Aufteilung des Familienbonus Plus bei Zahlung von Kinderbetreuungskosten (90%/10%-Aufteilung)

(Es darf keine Eintragung im Punkt 3 und auch keine Eintragung im Punkt 3 des Formulars L 1k erfolgen).
Folgende Voraussetzungen müssen vorliegen, damit die/der Familienbeihilfenberechtigte oder die/der Unterhaltszahler(in), die/der den ge-
setzlichen Unterhalt 2020 zur Gänze geleistet hat, 90% des zustehenden Familienbonus Plus beantragen kann:
• Die Eltern leben getrennt.
• Die/der Antragsteller(in) hat im Jahr 2020 mehr als die Hälfte der Kinderbetreuungskosten für das Kind und zumindest 1.000 Euro gezahlt.
• Das Kind war am 1. Jänner 2020 noch nicht 10 Jahre alt (für erheblich behinderte Kinder mit erhöhter Familienbeihilfe: 16 Jahre).
• Die Kinderbetreuung erfolgte in einer dem Gesetz entsprechenden Kinderbetreuungseinrichtung oder durch eine pädagogisch qualifi-
zierte Person, ausgenommen haushaltszugehörige Angehörige.
Dem anderen Elternteil stehen dann 10% des Familienbonus Plus zu.
4.1 Wohnsitzstaat des Kindes 2)

zum 31.12.2020 Wohnsitzstaat-Wechsel während des Jahres 2020
4.2 Ich beantrage 90% des zustehenden Familienbonus Plus und bestätige, dass alle ange-
führten Voraussetzungen vorliegen. Ich habe im Jahr 2020 Kinderbetreuungskosten für
das Kind in der nebenstehend angegebenen Höhe gezahlt.
4.3 Mir stehen 10 % des Familienbonus Plus zu, weil der andere Elternteil 90 % in Anspruch nimmt.
Hinweise

Datum, Unterschrift
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
L 1k-bF-2020 L 1k-bF, Seite 2, Version vom 30.09.2020
Form L 1k-bF 189
TEMPLATE
2020
1000 Wien
ausfüllen und einreichen - rund um die
Beilage L 1i für 2020 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 2020 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
NICHT BESCHRIFTEN
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 2020 keinen Wohnsitz oder gewöhnlichen Aufenthalt in Österreich und war
1.5.1 bei einer Arbeitgeberin/einem Arbeitgeber mit Verpflichtung zum Lohnsteuerabzug in Österreich beschäftigt (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 [Für Bezüge im Sinne der Punkte 1.5.1 und 1.5.2 wird von der Arbeitgeberin/dem
Arbeitgeber bzw. der pensionsauszahlenden Stelle dem Finanzamt ein Lohnzettel (L 16) übermittelt.]
1.5.4 Bezieherin/Bezieher von Einkünften von dritter Seite ohne Lohnsteuerabzug (Bonusmeilen, Provisionen etc.)
bmf.gv.at
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 (Einnahmen abzüglich Werbungskosten) 3) 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) Von der Arbeitgeberin/dem Arbeitgeber bzw. der pensionsauszahlenden Stelle wird dem Finanzamt ein Lohnzettel (L 16) übermittelt.
3) Einkünfte mit Sonderzahlungen müssen in einem Lohnausweis (Formular L 17) ausgewiesen werden. Einkünfte, die einem Progressions-
vorbehalt unterliegen, sind nur in Kennzahl 453 einzutragen.
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2.2.2 Werbungskosten betreffend Auslandseinkünfte ohne Anrechnung auf das Werbungs-

kostenpauschale, die im Formular L 17 nicht berücksichtigt wurden 3) 154
2.2.3 Werbungskosten betreffend Auslandseinkünfte mit Anrechnung auf das Werbungs-

kostenpauschale, die im Formular L 17 nicht berücksichtigt wurden 3) 544
2.3 Einkünfte aus nichtselbständiger Arbeit, für die ein Lohnzettel (Lohnzettelart 24) übermittelt wurde
Tätigkeitsstaat 4) Werbungskosten betreffend Auslandseinkünfte, die
in diesem Lohnzettel nicht berücksichtigt wurden 3) 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 (Kennzahl 493)
Hinweis: Die Kennzahl 493 ist jedenfalls auszufüllen. 5) 453
4.2 Bei Ermittlung der steuerbefreiten Auslandseinkünfte (Kennzahl 453) wurden
Werbungskosten berücksichtigt in Höhe von [gegebenenfalls den Wert 0 (Null)
eintragen]. 3) 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.
6. Antrag auf unbeschränkte Steuerpflicht (§ 1 Abs. 4)

6.1 Ich hatte im Jahr 2020 in Österreich weder einen Wohnsitz Ansässigkeitsstaat im Jahr 2020 4) Staatsangehörigkeit 4)
noch meinen gewöhnlichen Aufenthalt
6.2 Ich beantrage gemäß § 1 Abs. 4, im Jahr 2020 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 2020 [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 2020 (z.B. laut Formular E 9)
Nur maßgeblich für den Alleinverdienerabsetzbetrag, Topfsonderausgaben
oder außergewöhnliche Belastungen.
3) Diese Werbungskosten dürfen nicht zusätzlich im Formular L 1 oder E 1 eingetragen werden.
4) Geben Sie das Kfz-Nationalitätszeichen an - z.B. A für Österreich, D für Deutschland, H für Ungarn
5) Diese Einkünfte dürfen weder in der Kennzahl 359, noch im Lohnausweis (Formular L 17) enthalten sein.
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-2020 L 1i, Seite 2, Version vom 25.09.2020
Form L 1i 191
TEMPLATE
2020
Beilage L 1ab für 2020

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 2021 (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
NICHT BESCHRIFTEN
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 Krankheit: Zöliakie, Aids Zöliakie, Aids
Gallen-, Leber-, Nierenkrankheit Gallen-, Leber-, Nierenkrankheit
bmf.gv.at
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 M M bis M M 2020 M M bis M M 2020
Punkt 2.6 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-2020 Bundesministerium für Finanzen - 12/2020 (Aufl. 2020) L 1ab, Seite 1, Version vom 25.09.2020
192 Form L 1ab
TEMPLATE
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-2020 L 1ab, Seite 2, Version vom 30.07.2020
Form L 1ab 193
TEMPLATE
2020
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 2020

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 2021 (bmf.gv.at)
Gesetzliche Bestimmungen beziehen sich auf das EStG 1988


NICHT BESCHRIFTEN
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 berück-
sichtigt 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 2020 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-2020 Bundesministerium für Finanzen - 12/2020 (Aufl. 2020) L 1d, Seite 1, Version vom 25.09.2020
194 Form L 1d
TEMPLATE
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 2020 zu berücksichtigende Zehntel ein. Auch wenn Sie für Ihre Partnerin/ihren Partner oder
Ihr Kind vor 2017 die Zehntelabsetzung beantragt haben, ist der auf 2020 entfallende Betrag hier einzutragen.
Bei der Veranlagung 2020 ist folgender Zehntelbetrag zu berücksichtigen 283
5.2 Zu berücksichtigender Zehntelbetrag aus einer im Jahr 2020 gezahlten Einmalprämie

Haben Sie im Jahr 2020 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 2020 enthaltenen Einmalprämie 5)
5.3 Von der Sonderausgaben-Datenübermittlung abweichende Berücksichtigung bei freiwilliger Weiterversicherung oder
beim Nachkauf von Versicherungszeiten
Es erfolgte für das Jahr 2020 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 berück-
sichtigen 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 Grenzbetrag überschreitet und in einer Sonderausgaben-Datenübermittlung nicht erfasst ist. Dieser Betrag wird
zusätzlich zum übermittelten 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 Sonderausgaben-

Datenübermittlung 285
4) Hier dürfen nur Spenden an Organisationen eingetragen werden, die in der „Liste begünstigter 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-2020 L 1d, Seite 2, Version vom 25.09.2020
Form L 1d 195
Index
A
Accident insurance 73
Accident pensions 18
Accommodation allowance 54
Accommodation costs 50, 53, 98, 64, 90
Additional child allowance 23, 35, 36
Additional insurance, voluntary 67, 73, 178
Advance payments 165, 166
Aids 113, 105, 107, 119
Alimony 33, 104, 105, 126
Amounts, committed for eight years 77
Annual income 23, 14, 22, 23
Apartment 13, 75-78
Assessment upon application 157
Average tax rate 19
B
Basic income 9
Bicycle 51, 83, 94
Bonuses 60, 55
Building measures 78
Burden, extraordinary 102-106, 111, 112, 115, 118, 121, 162, 167
Burial 49
Business trip 95, 96, 101, 142
C
Capital assets 11, 13, 30, 107, 163
Care, domestic 108
Centre of activity 52, 96, 98
196 Index
Child allowance 23, 35
Child deduction 22, 23, 28, 33, 103, 105
Childcare benefits 11, 30
Children, disabled 118, 120, 134
Christmas gifts 16, 49
Church tax payments 68, 69, 70, 79
Collective agreement 52, 57-60
Commuters’ euro 17, 27, 30, 35, 41, 42, 45, 97
Company car 16
Company housing 17
Company pension fund 14, 40, 57-59
Company pensions 14
Complaint 162, 170, 171, 180
Computer 83-86, 91
Continued insurance, voluntary 67, 69, 70, 72
Contract for work and labour 15
Contributions to pension funds 70, 74
Coronavirus 135
Costs of childcare 110, 133
Costs of cures 108, 113
COVID-19 135-138
Cross-border employee 143, 144, 152, 163
D
Damage due to disasters 111
Depreciation for wear 84, 85, 95
Development aid activity 68, 107
Disability 42, 106, 108, 109, 111-118
Disability aids 116, 118, 120
Disability passport 42, 112
Disclosure pursuant to § 109a of the Austrian Income Tax Act 15, 168
Index 197
Domestic travels 54, 96-98
Donations 68, 70, 80, 81
Double-taxation agreement 9, 10, 30, 35, 114-150
E
Employee discounts 50
Employee tax assessment without application 156
Employee tax assessment, electronic 158
Employer contributions to pension funds 55
Employer-organised transportation 47, 48
Endowment insurance 49, 73
Expenses, tax-reducing 19
Extended maternity leave 42
F
Family allowance 18, 23-25, 33, 111, 118, 120
Family Bonus Plus 22, 24, 40, 121-129, 133, 134, 163
Family income 34, 35
FinanzOnline 34-35, 157-159, 170
Foreign employment 30, 107
Funeral costs 110
Further training 86, 88
G
Garage space 17, 76
Group of persons, extended 169
H
Health insurance 49, 67, 73, 103
Health or accident insurance 73, 104, 106
Holiday pay 55, 56
198 Index
Households, two 93
Housing creation/renovation 78
I
Incentive travel 17
Income from agriculture and forestry 11, 13, 19
Income from capital assets 11, 13, 107, 163
Income from commercial operation 11, 13
Income from employment 9, 11-15, 142, 143, 149, 152, 156, 163
Income from rentals and leasing 11, 13
Income from self-employment 11, 13, 19
Income limit 29, 31
Income tax 10, 11, 13, 16, 18, 19, 22, 28-30, 34-37, 67, 96, 106, 107, 149, 162
Income tax return 11, 134, 162
Income, foreign 8, 143, 145, 147
Income, other 12, 13
Income-related expenses 9, 19, 26, 30, 47, 81-83, 85, 86, 92-100, 136, 137,
143, 147, 157, 167, 168
Income-related expenses, lump sum 100
Insurance premiums 67, 70, 72, 73
Internet 83, 86, 94
J
Job ticket 48
Journeys abroad 54, 97, 98
Journeys home 83, 92, 93
K
Kindergartens 110, 134
Index 199
L
Language courses 83, 86, 98
Life insurance 9, 48, 73
Loans by the employer 17
Lump sum for commuters 17, 26, 27, 30, 35, 40-48, 52, 82, 97, 162, 163
Lump sum for income-related expenses 82, 100, 101
Lump sum for overnight stays 98
Lump sum for special expenses 71, 72, 79
M
Maintenance and repair measures 78
Maintenance payments 144
Mandatory assessment 144
Marginal tax rate 23, 24, 71, 81
Maternity allowance 18, 30, 106,
Medical expenses 105, 116
Mileage allowance 50, 51, 94, 95, 101
Mobile 18, 83, 95
Motor vehicle 83, 84, 94-97, 114
Motorcycle 51
Multiplec hild bonus 34, 35
N
Negative tax 35
Night overtime 61
Night work 61, 30
Nursing care allowance 11, 18, 109, 113, 116-120
Nursing care insurance 177
200 Index
O
Official certification 121
One-sixth of the year 56, 57, 62
Overtime 61
Owner-occupied condominium 77
Owner-occupied house 75, 76, 77, 85
P
Part-time employees 41
Passenger car 51
Pay for dirty work 30, 60
Pay for hardship at work 60
Pay for hazards at work 61
Pay slip 40, 41, 156
Payment in instalments 172
Payments, tax-exempt 18, 48
Pension funds 49, 55, 70, 74, 166, 177, 178
Pension insurance 14, 62, 71, 73, 114, 121, 166, 177, 176
Pension schemes, premium-aided 14, 178
Pension settlements 60
Pensioner deduction 163, 164
Pensioner deduction, increased 22, 27, 163, 164
Pensioners 13, 25, 114, 121
Pensions 9
Per-diem allowances 90, 97, 98
Poverty relief assistance 19, 30, 36, 106
Progression proviso 146, 147, 148, 152
Provident pension 73, 74, 178
Provident schemes 178, 179
Index 201
R
Real-estate sale 107
Recalculation 45, 62, 161
Remuneration in kind 14-18, 47, 49, 50, 127
Remunerations, miscellaneous 10, 55
Residence 8-10, 133, 144-150
Retirement or nursing home 108
Retirement pays 9
Retraining 82, 86-90
Risk money 83, 84
S
Salary advances 17
Savings in household expenses 108, 109
Schools, vocational 86, 89
Seasonal workers 10
Self-employed persons 10, 12
Service voucher 14
Severance payment 29, 55, 57-59
Sickness benefits 14
Single earners 23, 36, 70, 113,
Single parent 70, 110
Single-earner tax credit 23, 27-29, 40, 70, 102, 115, 116
Single-parent tax credit 162-164
Social security contributions 30, 31, 35, 40, 57, 59, 81, 176
Social security refund 35, 36, 162
Special expenses 8, 12, 19, 67, 69-72, 74, 76, 77, 79, 80, 116, 162, 167, 178
Special-expenses basket 70-72, 79, 116
Specialised literature 83, 89, 90, 93
Studies 87, 89, 111
Study trips 83, 99
202 Index
Subsequent acquisition of insurance periods 67-72
Subsequent claim for tax payment 15, 28, 32, 45, 62, 162, 165
Subsequent taxation 15, 28, 32, 74, 77, 159, 177
Subsistence minimum (level) 9, 12, 106, 116
Support money deduction 22, 23, 32, 33, 49, 69, 102, 104, 105, 123, 125,
127-131, 159
T
Tax allowance 12, 47, 50, 56, 61, 62, 107, 114-116, 118-121, 162, 164, 167, 168
Tax assessment base 145
Tax consultancy costs 68, 70
Tax credit 15, 161, 165
Tax deduction 121, 144
Tax deductions 10, 12, 21, 22, 24
Tax liability 8-10, 12, 24, 28, 55, 121, 135, 144, 150, 160, 170
Tax office decision on tax allowances 168
Tax refund 35, 156
Tax scale 10, 22, 59-61
Tax-exempt threshold 9
Telephone 18, 78, 83, 94, 99
Teleworker 99
Therapeutic treatment 108, 113
Tools and equipment 82, 84
Training 91, 99, 111, 125
Training costs 90
Training measures 86-90
Transportation deduction 86-90
Travel costs 41, 50, 51, 83, 94, 96, 97
Travel expense reimbursements 96, 97, 142
Travel, job-related 96, 97, 102
Types of income 11, 130
Index 203
U
Unemployment benefits 30, 36, 88, 143
V
Victim passes 121
W
Wage tax 10, 14, 40, 45, 56, 142-149, 160, 162-167
Work clothes 82-84
Work room 82-85, 100, 137
204 Index
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 pos-
sibility 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.
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
Thus we can avoid waiting times, prepare the visits together with you well,
and clarify your request quickly.
First-hand Information 205

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
206 First-hand Information

Notes
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208 Notes

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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.............................................................................. 21

III. Wage tax ­calculation by your employer......................................................... 39

V. When must Form L 1i be completed?. . ........................................................... 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

EU/EEA citizens and citizens of countries with which Austria has a

General Information on Wage Tax and Income Tax 9

B. Wage tax or income tax

What is the difference between wage tax and income tax?

10 General Information on Wage Tax and Income Tax

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

The Austrian Income Tax Act (Einkommensteuergesetz) specifies seven types

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

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

When must tax be paid on income from employment?

General Information on Wage Tax and Income Tax 15

What exactly are remunerations in kind?

Examples for taxable remunerations in kind:

16 General Information on Wage Tax and Income Tax

General Information on Wage Tax and Income Tax 17

Which remunerations and payments are not taxed?

Which tax-exempt payments may have an effect on the

18 General Information on Wage Tax and Income Tax

Which expenses reduce taxable income?

General Information on Wage Tax and Income Tax 19

• 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?

Family Bonus Plus up to 18 years € 125/month

22 Tax rates and tax deductions

with one child € 494

How to calculate your tax for 2020

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

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

Tax rates and tax deductions 23

More than (Income – 18,000) × 4,550 35%

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 + 487,530 55%

Family Bonus PlusRz769f, Rz789a–789c

24 Tax rates and tax deductions

III. Wage tax calculation by your employer......................................................... 39

with one child € 494

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

2. Child: € 175 2 children € 669

3. Child: € 220* 3 children € 889

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

Gross remunerations € 8,400.00

How to apply for the multiplechild bonus?

at least 20 km up to 40 km € 58.00 € 696.00

more than 40 km up to 60 km € 113.00 € 1,356.00

more than 60 km € 168.00 € 2,016.00

at least 20 km up to 40 km € 38.67 € 464.00

more than 40 km up to 60 km € 75.33 € 904.00

more than 60 km € 112.00 € 1,344.00

at least 20 km up to 40 km € 19.33 € 232.00

more than 40 km up to 60km € 37.67 € 452.00

more than 60 km € 56.00 € 672.00

at least 2 km up to 20 km € 31.00 € 372.00

more than 20 km up to 40 km € 123.00 € 1,476.00

more than 40 km up to 60 km € 214.00 € 2,568.00

more than 60 km € 306.00 € 3,672.00

at least 2 km up to 20 km € 20.67 € 248.00

more than 20 km up to 40 km € 82.00 € 984.00

more than 40 km up to 60 km € 142.67 € 1,712.00

more than 60 km € 204.00 € 2,448.00