Whistleblowing - the BDO whistleblower system

Subject to official announcement, the revaluation figure for 2025 is 1.063. This results in the following variable social security contributions for the calendar year 2025.

The granting of stock options (employee shareholdings) as a form of remuneration is becoming increasingly important. Employees are granted the right to purchase shares of the company at a predetermined price within a certain period or at a certain time. As the exercise of the granted option usually constitutes a benefit from the employment relationship, the question of the correct tax treatment regularly arises. The following article provides a brief overview of the current changes.

In implementation of the EU Directive of 20 June 2019 on transparent and predictable working conditions in the European Union (Directive (EU) 2019/1152), legislative amendments to Austrian labour law were passed in the national council´s session on 28 February 2024 and came into force on 28 March 2024. These amendments relate in particular to the content of service notes and employment contracts, the right to parallel employment and the assumption of training and training costs.  

The National Council has passed important amendments to the Tax Amendment Act 2024, which also have a significant impact on the tax treatment of employee bonuses. These changes will soon be published in the Federal Law Gazette.

Problems in the Construction Industry and Labour Suppliers

Up to the assessment base of EUR 3 million per year, the new collection rate is 0.28% 

In the coming year, the Austrian population will be relieved by almost EUR 2 billion due to the abolition of cold progression. This means that people will receive higher wages without having to pay more tax - leaving them with more net income. 

Internships or traineeships offer the chance not only to take first insights into working life