Austria MOF Clarifies Deduction Obligation on Wage Taxes, Employer Contributions for Remuneration From Third Parties

The Austrian Federal Ministry of Finance April 24 posted online Federal Finance Court Decision No. GZ. RV/6100385/2022, clarifying an employer’s obligation to deduct wage taxes and employer contributions for remuneration from third parties. The taxpayer, a managing director of a company, submitted a voluntary declaration in 2016, despite already having paid the income tax on his non-cash benefits. During an audit, it was found that the taxpayer’s employer failed to pay wage taxes and employer contributions on the taxpayer’s remuneration from third parties. The employer filed a complaint, arguing that the remuneration from third parties wasn’t subject to employer contribution. ...