Austria MOF Clarifies Cross-Border Employee Business Expense Deductions for Private Health Insurance

The Austrian Federal Ministry of Finance June 26 posted online Federal Finance Court Decision No. GZ. RV/1100099/2024, clarifying business expense deductions for private health insurance for cross-border commuters. The taxpayer was a cross-border commuter to Switzerland who worked for a foreign employer. He deducted as business expenses private health insurance contributions he stated were mandatory for him as a cross-border worker. The Tax Office partially denied the deductions. The taxpayer appealed, contending that the Tax Office erred in including amounts at issue under the social insurance contributions code. The Federal Finance Court dismissed the taxpayer’s appeal, finding that: 1) under ...