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Ministry of Finance declares the tax book 2021

The Ministry of Finance publishes the Tax Book updated every year. The Tax Book contains tips and information with practical examples on all aspects of employee tax assessment. We have also added a simple, step-by-step checklist to the wealth of information and tips to help citizens handle their employee tax assessment. The checklist refers to the pages of the Ministry of Finance's tax book, where you can find further details.


The following changes occurred in 2021 on the topic of taxes, regarding tax regulations for home offices (starting on page 131) or in this blog post.


Other key decisions in 2021 included the following clarifications:

  • Expenses for a general career counseling program do not constitute income-related expenses

  • Expenses for the use of an Internet connection for business purposes are deductible as income-related expenses

  • Mileage allowances can be claimed for the use of a private motor vehicle, even if it is not your own motor vehicle

  • Catastrophic damage affecting the domestic or foreign principal residence, but not a secondary residence, leads to an extraordinary burden


Family

As of 2019, the Family Bonus Plus (pages 26 and 123) can be claimed - apply to your employer using form E30. It may also be possible to claim the single-earner deduction or the single-parent deduction (page 31). Low-earner allowance can be claimed if the partner earns no more than EUR 6,000.


Income-related expenses checklist

Here you will find a checklist to make sure you don't forget any of the income-related expenses in your employee tax assessment. (from page 77 in the tax book)


1. General Topics

  • lump sum for commuters (Seite 43)

  • Travel expenses for business-related trips

  • Mileage allowance (logbook required)

  • Ride with private bike (Seite 90)

  • Travel by private vehicle (Seite 90)

  • Interest on purchases under the income-related expenses


2. Professional group allowance for artists, actors, television workers, journalists, musicians, forestry workers, foresters, professional hunters, caretakers, home workers, representatives, members of a local committee, expatriates. (Seite 102)


3. Trade union dues and other contributions to professional associations and interest groups (Seite 90) Beleg eintragen

​

4. Compulsory social security contributions (Seite 83) Beleg eintragen

  • Due to marginal employment

  • For co-insured dependents

  • Self-paid SV contributions

  • Voluntary contributions to a domestic statutory health insurance scheme


5. Work equipment (Seite 79) Beleg eintragen


6. Technical literature (no general educational works such as encyclopedias, reference works, newspapers)


7. Travel costs (Seite 91) Beleg eintragen


8. Further education, training and retraining costs (Seite 81) Beleg eintragen


9. Costs for double housekeeping and family trips home (Seite 88) Beleg eintragen

  • Family residence too far from the workplace


10. Other income-related expenses


Special expenses checklist

Here you will find a checklist to make sure you don't forget any of the special expenses in your employee tax assessment. (ab Seite 69 im Steuerbuch) ** should be transferred automatically to the tax office 1. Voluntary continued insurance (Seite 74)

2. Voluntary continued insurance in the statutory pension insurance scheme** (Seite 74)

3. Church contribution** (Seite 81) 4. Donations** (Seite 75)

  • Universitäten, Kunsthochschulen, Akademie der bildenden Künste

  • Forschungsförderungsfonds

  • Österreichische Akademie der Wissenschaften

  • Österreichische Nationalbibliothek, Österreichisches Archäologisches Institut, Institut für Österreichische Geschichtsforschung

  • Bundesdenkmalamt und bestimmte Museen

  • Dachverbände zur Förderung des Behindertensports

  • Entities that are comparable to those listed in the points above and have their registered office in a member state of the EU or a state with which comprehensive administrative assistance exists. However, it is a prerequisite that the donation promotes Austrian science, adult education, art and culture or Austrian sports for the disabled

  • Diplomatic Academy

  • International Anti-Corruption Academy

  • Charitable organizations Beleg eintragen

  • Beneficiary associations Beleg eintragen

  • Environmental organizations Beleg eintragen

  • Fire Brigades Beleg eintragen

  • Research Beleg eintragen

6. Tax consultancy costs Beleg eintragen


Extraordinary burdens checklist

Here you will find a checklist to make sure you don't forget any of the extraordinary expenses in your employee tax assessment. (ab Seite 98 im Steuerbuch) With an income of 20.000,00 EUR the deductible is 2.000,00 EUR. That means, if you have more than 2.000,00 EUR extraordinary expenses, they reduce your taxes and you get money back. (Seite 98) 1. Medical expenses (Seite 101)

2. Funeral expenses, if not covered in the estate (Seite 106) 3. Cure costs (Seite 104)

4. Other extraordinary charges

  • Foreign vocational education of children (Seite 107)

  • Retraining necessary due to occupational accident or illness

  • Guarantee in favor of a close relative

  • Delivery costs in the special class in case of a concrete risk of complications of a medical nature - own doctor required

  • Housemaid for children

  • Childcare costs for single parents (Seite 107)

  • Legal costs in the event of a positive outcome as the defendant (due to the employment relationship)

  • Maintenance payments that are also extraordinary burdens for the maintenance provider


 

Persönlicher Steuertipp

Wir empfehlen dir, dass du dir Jahr für Jahr dein zu viel bezahltes Steuergeld von der Finanz zurückholst. Die Steuerapp Tax@Home hilft dir eine kostenneutrale und effiziente Steuererklärung oder Arbeitnehmerveranlagung durchzuführen.

 

Diese Information ist aufgrund von Spenden von Personen wie dir kostenlos nutzbar. Wir freuen uns auf deine Unterstützung.

 

Hinweise: Der Inhalt des Blogs wurde sorgfältig erarbeitet. Dennoch können Irrtümer nicht ausgeschlossen werden. Auch können seit der Erstellung rechtliche Änderungen eingetreten sein. Es wird keine Gewähr für die Richtigkeit und Vollständigkeit der Informationen übernommen. Die Informationen ersetzen keine individuelle Beratung bei einer Steuerberatungskanzlei. Jegliche Haftung dafür wird ausgeschlossen. Sollten Ihnen problematische oder rechtswidrige Inhalte auffallen, bitten wir Sie uns umgehend zu kontaktieren.

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