Austria MOF Clarifies Travel Expense Deduction for Family Trips Home, Commuter Allowance

The Austrian Federal Ministry of Finance May 6 posted online Federal Finance Court Decision No. RV/7100909/2025, clarifying the individual income tax deductions for family trips home and the commuter allowance. The taxpayer, a Slovakian citizen, commuted to Austria for work weekly in his own vehicle. The taxpayer deducted travel expenses for their commute and for family trips home. The Tax Office denied the deductions, and the taxpayer appealed. On appeal, the Federal Finance Court found that: 1) the taxpayer was entitled to deduct travel expenses for the family trips home, up to the maximum allowed under the Income Tax Act; ...