Austria MOF Clarifies Taxation of Employer-Provided In-Kind Benefits

The Austrian Federal Ministry of Finance May 16 posted online Federal Finance Court Decision No. RV/7101108/2023, clarifying employer-provided benefits in kind. The taxpayer, a pharmaceutical sales representative, used an employer-owned vehicle during employment in 2020 and early 2021. The Tax Office increased the taxpayer’s wage-related tax assessment, applying the full non-cash benefit value of the vehicle. The taxpayer appealed the decisions, arguing that private use was under 500 kilometers monthly. The Federal Finance Court amended the decisions, finding that: 1) a benefit in kind must be considered when computing wage contributions if the employee has access to a company vehicle; ...