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

The Austrian Federal Ministry of Finance Oct. 13 posted Federal Finance Court Decision No. RV/7101916/2025, clarifying the taxation of employer-provided benefits in kind. The taxpayer, an employee, used an employer-owned vehicle during his employment in 2021-2022. The employer reported the full non-cash benefit on the taxpayer’s pay slips. The Tax Office increased the taxpayer’s wage-related tax assessment, applying the full non-cash benefit value of the vehicle. The taxpayer applied for the correction of wage statements, stating that the private use of the vehicle was under 500 kilometers monthly. On appeal, the Federal Finance Court held that: 1) the taxpayer’s records ...