Tax declaration and news on employee tax assessment

Compulsory assessment Facts

If the income includes income subject to income tax, an assessment must be carried out in accordance with § 41 EStG 1988 if the following applies:

• The taxpayer has received other income that exceeds EUR 730
• In the calendar year, two or more incomes subject to wage tax, which were taxed separately for wage tax deduction, were received at least temporarily at the same time
• The following remuneration was paid in the calendar year:
  • Remuneration from a statutory health or accident insurance scheme
  • Remuneration in accordance with the Army Fees Act
  • Remuneration from a foreign statutory health or accident insurance scheme
  • Remuneration through the payment of insolvency pay
  • Remuneration within the meaning of the Service Voucher Act
  • Payment of remuneration in accordance with the Construction Workers' Leave and Severance Pay Act
  • Payment of benefits from a health or accident pension from the pension and support institutions of the chambers of self-employed persons
• An exemption notice or an immigration benefit for the calendar year was taken into account in payroll accounting
• The sole-earner deduction, the single-parent deduction, the increased pensioner deduction, the increased transport deduction or allowances under § 62 Z 10 and Z 11 were taken into account, but the conditions were not met
• A commuter allowance was taken into account, but the requirements were not met or an amount not due was taken into account
• The employee has submitted an incorrect declaration in accordance with tax exemptions or has not fulfilled his or her obligation to report changes in circumstances
• Income from capital assets or corresponding operating income was generated that is not subject to capital gains tax deduction
• Income was generated from private property sales for which no real estate income tax was paid
• The employee is held directly liable for tax because the employer does not have a domestic permanent establishment and has not calculated and paid income tax by deduction from wages in accordance with the regulations or the conditions for subsequent taxation are metA
• Family Bonus Plus was taken into account, but the requirements were not met or if it turns out that an amount not due was taken into account
• In the calendar year, more than EUR 3,000 profit participation was tax-exempt
• A weekly, monthly or annual pass for a means of mass transportation was provided or the costs of such a pass were covered, but the requirements were not met or an amount not due was left untaxed

Addition to § 41 EStG 1988

Section 41 EStG 1988, which regulates the assessment of income subject to income tax, has been supplemented by the following mandatory assessment facts:

Athlete benefits for expense allowances

The following facts were added to para. 1 no. 16: the requirements for the payment of tax-free, lump-sum travel allowances to athletes, referees or sports supervisors were not met or an excess amount was left untaxed. Likewise, according to para. 1 no. 16, a mandatory assessment must be carried out if the conditions according to § 3 para. 1 no. 38, i.e. the conditions for the tax-free treatment of grants or other benefits from social funds, were not met or the amount limits were exceeded.

Monetary benefit from start-up employee participation

According to para. 1 no. 17, a mandatory tax assessment must be carried out if a non-cash benefit has accrued from a start-up employee participation (§67a) and no or too little tax has been deducted from the salary.

Income from voluntary work

Section 41 para. 1 no. 18 EStG stipulates a mandatory assessment if the requirements for honorary activities pursuant to section 3 para. 1 no. 42 were not met.

News on the application-free employee tax assessment (5 euro de minimis limit and "boiler replacement")

From the assessment of the calendar year 2022, for reasons of administrative economy, an employee assessment without an application will not be made if it would result in a credit that is only a de minimis amount. As § 242 para. 2 BAO stipulates that credit balances of less than five euros are not to be repaid ex officio, this amount is used as the lower limit for carrying out an employee assessment without an application.

Furthermore, for the assessments of the calendar year 2022, the lump-sum special expenses for the thermal-energy renovation of buildings and "boiler replacement", for which data is transmitted in accordance with Section 40g TDBG 2012, are also taken into account as part of the application-free employee assessment.