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Austria Lower House Considers Bill on Tax Amendment Act 2022

May 23, 2022, 5:00 AM

The Austrian lower house of parliament (Nationalrat) May 17 accepted for consideration Bill No. 202/ME, on the Tax Amendment Act 2022. The bill includes measures to: 1) provide a deduction at the flat-rate for operating expenses for public transport tickets; 2) provide a tax exemption for subsidies and other benefits from specific social funds to eligible employees; 3) extend the 15 percent flat-rate surcharge for short-time work for 2022; 4) unify the tax treatment of mobile homes; 5) establish a tax refund procedure for unlimited taxpayers with exempt income under DTAs; 6) retain the zero percent tax rate for deliveries ...