Austria MOF Clarifies Taxation of Commuter Tax Benefits

The Austrian Federal Ministry of Finance Nov. 20 posted online Federal Finance Court Decision No. GZ. RV/3100423/2024, clarifying the taxation of commuter tax benefits. The taxpayer, a Slovakian citizen, received income from employment in Austria. The taxpayer claimed business expenses, including a commuter allowance and a commuter euro, despite having no residence in Austria. The taxpayer traveled to Slovakia every weekend because an Austrian accommodation was available only during the workweek. The Tax Office assessed income tax to the taxpayer based on the number of trips to his residence and the submitted documents. The taxpayer applied for an increased commuter ...