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A(hopefully)comprehensiveguidetothe

AustrianTaxReturnSystemforemployees
Arbeitnehmerveranlagung

ValentinFRIEDRICH
DepartmentofNanobiotechnology
valentin.friedrich@boku.ac.at
TheIncomeTaxSysteminAustria
Einkommensteuer
HowistheIncomeTaxcalculated?

Grosspay(SummederBruttobezge)
minusBonuses/SpecialPayments(Sonderzahlungen),forexamplethe13.and14.salary
minusSocialInsurancePayments(Sozialversicherungsbeitrge),foremployees17,07%
minusCommuterTaxAllowance(Pendlerpauschale),onlyifapplicable
minusProfessionalExpenses(Werbungskosten),ifnothingdeclared:132
minus25%oftheSpecialExpenses(Sonderausgaben),ifnothingdeclared:60
minusChurchTaxandDonations(Kirchensteuer andSpenden)
minusExtraordinaryExpenses(AuergewhnlicheBelastungen)
=Income(Einkommen):Thisisthebasisforthecalculationoftheincometax!
minusIncomeTax(Einkommensteuer)
plusbenefits(Absetzbetrge):
soleearnersbenefit(Alleinverdienerabsetzbetrag),singleparentbenefit(Alleinerzieherabsetzbetrag),

=NetIncome(umgangssprachlichNetto) Themoneyyouactuallyget
Freibetrag isnotthesameasAbsetzbetrag

Freibetrag:
MostofthethingsthatyoudeductfromtaxesarecalledFreibetrge,whichroughly
translatestoamountofexemption.ThesenumberslowertheBASE forcalculatingtax
(yourEinkommen,seepreviousslide).Theythereforecanleadtoataxrefund.
Ifyouputacomputer(whichcost1000)againsttax,itdoesntmeanthatyouwillget
1000 back.Itonlymeansthattheamountthatisusedtocalculateyourtaxislowered
by1000.Dependingonthepercentageoftaxyoupayanddependingonalotofother
factors,yourtaxrefundwillonlybeafractionoftheinitial1000.

Absetzbetrag:
ThereareafewlittlethingsinyourTaxStatementthatareAbsetzbetrge,which
roughlytranslatestobenefits.TheselowerthetaxyoupayDIRECTLY!An
Absetzbetrag of400 reallymeansthatyouget400.
ExamplesforAbsetzbetrge:
Thesoleearnersbenefit(Alleinverdienerabsetzbetrag)orsingleparentbenefit(Alleinerzieherabsetzbetrag).
DasZufluss undAbflussprinzip
TheFlowOfFundsPrinciple

WhenyoudoyourTaxStatement,allthatcountsis

WHENYOUPAIDsomethingor
WHENYOUWEREPAIDsomething.
Example:
YousignedupforanextracomputertrainingcourseinNovember2011.You
personallypaid500 inDecember(youremployerdoesntpayforthatcourse).
ThecoursestartsinFebruary2012andyouattendthecourse.
Later,youfindoutthatyourexpenseof500 willnotleadtoataxrefundinyour
2011taxstatement,butyouwouldgetaround150 backifyouincludedthe
expenseinyour2012taxstatement.
Badluck!Sincetheflowofmoney(thepaymentitself)happenedin2011,youare
notallowedtouseitinyour2012taxstatement,eventhoughthecourseitselfwas
in2012
Pflichtveranlagung vs.Antragsveranlagung
CompulsoryTaxStatementvs.VoluntaryTaxStatement

YouHAVE todoyourtaxesifduringthelastyear
youhadtwoormoretaxableincomes
youreceivedsicknessbenefits(Krankengeld)fromyourhealth
insurance
youalreadyreceivedsometaxreturnsduringtheyear,butlater itturns
outthatyouwerenotentitledtothem(Freibetragsbescheid)
youreceivedthesoleearnersbenefit(Alleinverdienerabsetzbetrag)
orthesingleparentbenefit(Alleinerzieherabsetzbetrag)althoughyou
werenotentitledtoit.
if,inadditiontoyourregularsalary,youhadother,nontaxableincomes
exceeding730.

Inmostcases,thiswillleadtoadditionalpayments.Youwillreceivealetterfrom
thetaxauthorities.Inthatcase,youHAVEtodoyourcompulsorytaxstatement
betweenthemonthsofMarchandSeptember!
Pflichtveranlagung vs.Antragsveranlagung
CompulsoryTaxStatementvs.VoluntaryTaxStatement

Iftherearenoreasonsforacompulsorytaxstatement,youwill notreceivealetter
fromthetaxauthoritiesandyouCANCHOOSE todoyourtaxes.Reasonsfor
choosingtodosoinclude:
Youdidntworkforthewholeyear(forexampleifyoujuststartedwork
inMay,orifyoustoppedworkinginSeptember).
Youhadsomeincome,butthetotalannualincomeisbelow11,000.
Youhavesomestufftodeductfromyourtaxes(detailsfollow).
Youareeligiblefortheearnersbenefit(Alleinverdienerabsetzbetrag)
orthesingleparentbenefit(Alleinerzieherabsetzbetrag)anddidnt
receivethatbenefitfromyouremployer.
IncontrasttotheCompulsoryTaxStatement,youhave5yearstimetodoyour
VoluntaryTaxStatements.Afterdoingso,makesuretokeepallreceiptsand
documentsfor7years!
Arbeitnehmerveranlagung Einkommensteuererklrung

Arbeitnehmerveranlagung:
Thisiswhatthisworkshopisabout.Thisisdonebyemployeesandworkers.In
thesecases,thetaxisalreadyautomaticallysubstractedeverymonthfromyour
salary.ThepointoftheArbeitnehmerveranlagungistotellthefiscalauthorities
aboutstufftheycouldntknowaboutandthereforewantsomemoneyback.

Einkommensteuererklrung:
ThisiswhatthisworkshopisNOTabout.Thisisdonebyselfemployedpersons,
freelancers,doctors,etc..Ifyouareanemployeebuthaveayearwhenyou,in
addition,mademorethan730 fromaselfemployedactivity,your
Arbeitnehmerveranlagung usuallyturnsintoanEinkommensteuererklrung.
Negativetax Negativsteuer

Ifyouearnlessthan11,000 peryear,youdonothavetopayanytaxes.
If,forwhateverreason,taxesweresubstractedfromyoursalary anyways,youcan
getthemoneybackwhenyoudoyourTaxStatement
(Arbeitnehmerveranlagung).
Evenifyoudidntpayanytaxesorgotallofitback,youmightstillhavepaid social
insurance.Inthatcase,youwillalsogetback10%ofyoursocialinsurance
payments,butonlyamaximumof110.
If,inaddition,youwereeligibleforthesocalledcommutertaxallowance
(Pendlerpauschale)foratleastonemonth,youcangetbackanadditional
amountofupto141.
ExampleNegativetax Negativsteuer

Example:
YouworkedforthemonthsSeptembertoDecemberandreceivedamonthlysalary
of1800.Eachmonth,youpaid300 socialinsuranceand170 tax.
Totalincome:1800x4=7200
Totalsocialinsurancepaid:300x4=1200
Totaltaxpaid:170x4=680

Answer:
Sincethetotalincomeisbelow11,000,youdonthavetopaytaxthisyear.But
sometaxWASalreadysubstractedfromyoursalaryautomatically. Youwillgetthis
moneybackonlyifyoudoyourtaxstatement,otherwisethestatewillkeepit.
YouwillgetbackALLthetaxyoupaid.Also,sinceyoupaidfor socialinsurance,you
willgetback10%ofthesepayments,butonlyuptoamaximumof 110.
Totalrefund:680+110=790
ObtainingaFinanzOnline Code

PossibilityNr.1:
GotoANY"Finanzamt",doesn'tmatterwhich.Here'salistofallofthem:
http://dienststellen.bmf.gv.at/ListDst_Show.asp?DisTyp=FA&bld=W
Youcanfindtheiropeninghoursbyclickingon"weiter>>>"and thenffnungszeiten
onthetopofeachpage.Onceyouarethere,askfora"FinanzOnlineCode".Beadvised:
theclerksarelikelytobeunfriendlyandyoumightfeellikeinaKafkanovel butonce
youhavefilledoutasimpleformyouwillreceiveyourcodeRIGHTAWAY.

PossibilityNr.2:
Goonlinetohttps://finanzonline.bmf.gv.at/fon/ andclickon"OnlineErstanmeldung".Fill
outtheform(youwillneedsomekindofID,passportworkswell).Makesuretousethe
addressyouareregisteredat("Hauptwohnsitz").Youwillreceivethecodeswithina
weekorsoviaasocalled"RSABrief",aletterwhichmustbedeliveredtoyoupersonally.
ItwillNOTbesimplywaitingforyouinthepostbox!Youwilleitherneedtoreceivethe
letterpersonallyorpickituppersonally,withID,atthepost officewhereitwas
deposited.Alternatively,Ithinkthereisthepossibilityofreceivingthecodesviatext
messaging,butIhavenevertriedthat...
FinanzOnline:Changingyourpersonaldata
FinanzOnline:Changingyourpersonaldata

IfyoudonotknowyourIBANandBIC,youcanconvertyouraccountnumberand
routingcode(Bankleitzahl)usingthiswebpage:

http://www.ibanrechner.de/
MakesuretoremoveanyspacesinyourIBANandBICbeforepastingthemintothe
FinanzOnlinefields.
FinanzOnline:Checkingyourannualincome

TheFinanzamts undSteuernummershouldbealreadythere.Ifitisnot,followthe
instructionsattheendofthispresentation.

TypeintherespectiveyearandclickAbfragen.
FinanzOnline:Checkingyourannualincome

Thispagelistsalltheemploymentpositionsyouhadinthatyear,includingtheir
durationandthetotalTAXABLEINCOME(whichisyourgrossincomeminussocial
insurance).
RememberthenumberofL1 entriesyouhave(usually1).
Youwillneedthatlateron.
Ifyouhadanemploymentpositionbutitisnotlisted,itcould meanthatyour
employerhasnotyetsenttheyearlysalarystatementtothefiscalauthorities.This
happensfrequentlyatthebeginningoftheyear(JanuarytoApril).IfinMayyoustill
haveanentry/entriesmissing,contactthesalarydepartmentofyouremployer.
Clickonthenameoftheemployertogetsomedetailedinformation.
FinanzOnline:Checkingyourannualincome

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1)Thisisyourgrossincome
2)Thisisthetotalamountofsocialinsuranceyoupaid
3)Thisisyourtaxableincome.
4)Thisisthetaxyoupaidonyourtaxableincome.
Ifyouremployerisgivingyouacommutertaxallowance(Pendlerpauschale),sole
earnersbenefit(Alleinverdienerabsetzbetrag)orthesingleparentbenefit
(Alleinerzieherabsetzbetrag)thiswouldalsoshowuphere.
FinanzOnline:MakingyourTaxStatement
FinanzOnline:MakingyourTaxStatement

Thisbuttonsavesallyourentriessoyoucancontinueatalatertime

Thisbuttonwillcalculateyourtaxrefund(Gutschrift)orpayment(Nachforderung)

ThisbuttondoesthesameastheoneaboveVorberechnung,butwillalsocreateapdf
outliningthedetailedcalculationofyourrefund/payment.Youcanfindthepdfinyour
DataBox (greybuttonatthetopofthepage).

Thisbuttonleadsyoutoafinaloverviewofyourentrieswhichyoucan
checkonelasttimeandsendwheneverythingiscorrect.
PersnlicheDaten PersonalData

Thispageshowsyourpersonaldata.
CheckwhethereverythingiscorrectandmakesurethatthereisanIBANandBIC.
Ifnot,followtheChangingyourpersonaldata procedureintroducedearlier.
AllgemeineDaten GeneralData

Anzahlderinlndischengehalts oderpensionsauszahlendenStellen:
Thisisthenumberofemploymentpositionsyouhadthatyear.Ifyouonlyworkat
BOKU,thisis1.ItneedstocorrespondwiththenumberofL1 entriesfoundin
yourSteuerakt (seesectiononCheckingyourannualincome).Ifthisfieldis
emptyorincorrectlyfilledin,nocalculationoftaxrefundscantakeplace!
AllgemeineDaten GeneralData

Alleinverdienerabsetzbetrag orAlleinerzieherabsetzbetrag wirdbeantragt:


Thesearethefieldsforthesoleearnersbenefit(Alleinverdienerabsetzbetrag)or
thesingleparentbenefit(Alleinerzieherabsetzbetrag).
Thesoleearnersbenefityoucanonlygetifallofthefollowingcriteria aremet:
+YoureceivedFamilienbeihilfe foronechildormoreoveraperiodof
at least7monthsormoreduringthatyear.
+Youlivedwithyourmarriagepartner,civilunionpartnerorcommon
law partnerformorethan6monthsduringthatyear.
+Yourpartnerdidntearnmorethan6,000 thatyear
Thesingleparentbenefityoucanonlygetifallofthefollowingcriteria aremet:
+YoureceivedFamilienbeihilfe foronechildormoreoveraperiodof
atleast7monthsormoreduringthatyear.
+YouDIDNOTlivewithamarriagepartner,civilunionpartneror
commonlawpartnerformorethan6monthsduringthatyear.

Youreceivethesoleearnersbenefitandsingleparentbenefitonceperyear.
494 foronekid,669 fortwokidsand220 foreachsubsequentkid.
AllgemeineDaten GeneralData

Mehrkindzuschlag:
Thesearethefieldsforthemultiplekidsbenefit.Youareonlyeligibleforthis
moneyifyoureceiveFamilienbeihilfe forthreeormorekids.Foreachkidin
excessof2,youreceive20 permonth.
AllgemeineDaten GeneralData

IchwnschekeinenFreibetragsbescheid.:
Idonotwishtoreceiveataxallowanceassessment.
ThisisafieldthatisIMPORTANTFOREVERYBODY!Alwaysmakesuretocheckthe
boxwhenmakingaTaxStatement.Itisnotadisasterifyouforget,butproblems
withyournextTaxStatementmightcomeup.
ThereasonsforthisareabitcomplicatedandIcanexplainthemifyouare
interested.
Sonderausgaben SpecialExpenses

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Sonderausgaben SpecialExpenses

Firstofall,theSpecialExpensesarecoststhatocurinyourprivatelifeandarenot
relatedtoyourjob.
Thesearethethingsyoucanputagainsttax:
1)SummeallerVersicherungsprmienundbeitrge(freiwillige):
Paymentsforapersonallifeinsurance,healthinsurance,accidentinsuranceor
extraretirementfunds.Thesearenot theinsurancescoveredbyyourmonthly
socialinsurancepayments wearetalkingaboutextra insurancesthatyou
boughtandforwhichyoupaymonthlyrates.Alsoincludedisthe
Insassenunfallversicherung (forpassengersinthecaryoudrive).
Notcoveredareinsurancesforthings,suchasHaushaltsversicherung (foryour
appartment/houseandistcontents),yourcaroryourmobilephone.
Therearesomeexceptionsandcomplicationsthatdeterminewhetheryour
insuranceiseligibletotaxdeductionornot.Usually,attheendofeachyear,you
receivealetterfromyourinsurancecompanythattellsyouhowmuchyoupaid.If
thisdocumentsayssomethinglikeZurVorlagebeimzustndigen
Wohnsitzfinanzamt,thenyoucandefinitelyincludeitinyourTaxStatement.
Sonderausgaben SpecialExpenses

2)SummeallerBeitrgesowieRckzahlungenvonDarlehenundZinsen,diezur
SchaffungundErrichtungoderSanierungvonWohnraumgeleistetwurden:
Theseareexpensesthataroseduringthebuilding,constructionorredevelopment
oflivingspace.Coveredare:
+Costsforbuilding(planning,buyingproperty,construction,fees,)
+Costsforredevelopment(Sanierung),suchastheinstallationofa
betterheatingsystemorbetterwindowsinyourappartment.Thework
musthavebeendonebyaprofessional.Maintenanceworksuchas
paintingwallsorexchangingthekitchencannotbeincluded.
+Paybacksforloans/creditthatyouuseforbuildingorredevelopment.
Sonderausgaben SpecialExpenses

3)BeitrgeangesetzlichanerkannteKirchenundReligionsgesellschaften:
Ifyouarepayingchurchtax(Kirchensteuer),youcanputamaximumamountof
200 againsttax.Ifyoupaidmorethanthat,only200 willhaveanimpactonyour
taxrefund.
4) GeldspendenanmildttigeOrganisationen and
5)SpendenanbegnstigteForschungs undLehreinrichtungen:
Ifyoudonatedmoneytosomecharitableorganization,amuseumorsome
scientificfacility,youcancheckthislistwhetheryoucanput thisexpenseagainst
tax.
http://www.bmf.gv.at/Service/allg/spenden/show_mast.asp
6)Steuerberatungskosten:
Ifyouusedataxconsultanttodoyourtaxesforyou,thechargecanbeputagainst
taxusingthisfield.
Werbungskosten ProfessionalExpenses

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Werbungskosten ProfessionalExpenses

Firstofall,theSpecialExpensesarecoststhatarerelatedtoyourjob.Thisis
moneythatyou paidpersonally,notbyyouremployer,forthingsthathelpyouto
doyourjobbetter.
http://www.arbeiterkammer.at/bilder/d62/abc_werbungskosten.pdf

1)GenaueBezeichnungIhrerberuflichenTtigkeit
IfyouchoosetofillinsomefieldsintheProfessionalExpensescategory,makesure
toprovideyourjobtitlehere.IalwayswriteWissenschaftler,becausethatswhat
itsaysonmypayslips.
Werbungskosten ProfessionalExpenses

2)Pendlerpauschale:
ThisisthesocalledCommuterTaxAllowance.Youareeligibletothisbonusif one
ofthetwofollowingconditionsaremet:
+Foratleast11timesoftherespectivemonth,youcommutedto your
workplace.Yourworkplaceisatleast2kmawayandtherearenomeans
ofpublictransport foratleast50%oftheway.
Or
+Foratleast11timesoftherespectivemonth,youcommutedto your
workplace.Yourworkplaceisatleast20kmawayandthereispublic
transport foratleasthalftheway.

BadnewsforpeoplelivinginVienna:monthlyoryearticketsof theWienerLinien
cannotbeputagainsttaxsinceitisassumedthattheywillalsobeusedforprivate
purposes.

Inmanycases,youremployermightalreadyknowaboutyourcommutingsituation.
Inthiscase,yourmonthlypayslipwillsaysoandyouhavealreadyreceivedthis
benefit.YoudontneedtofillinthePendlerpauschale fieldinyourtaxstatement.
Werbungskosten ProfessionalExpenses

2)Pendlerpauschale:

KleinesPendlerpauschale GroesPendlerpauschale

Caution:Thevalueslistedinthetablesaboveapplyfortheyear 2011only.The
valuesdifferforpreviousyears.Moreinfocanbefoundhere:

http://www.bmf.gv.at/steuern/faqhufiggestelltefragen/fragenzumthemalohnsteuer
/pendlerpauschale/_start.htm
Werbungskosten ProfessionalExpenses

3)Gewerkschaftsbeitrge,sonstigeBeitrgezuBerufsverbndenund
Interessensvertretungen :
Ifyouarepartofaunionandifyoupaymonthlycontributions, yourcostscanbe
enteredinthisfield.Alsopossiblearefeesforyourmembershipinsome
professionalorganization(GMBT?).

Inmanycases,yourunioncontribution(Gewerkschaftbeitrag)isautomatically
substractedfromyourmonthlysalary.Inthiscase,yourmonthly payslipwillsayso
andyouhavealreadyreceivedthecorrespondingtaxbenefit.You dontneedtofill
intheGewerkschaftsbeitrge fieldinyourtaxstatement.
Werbungskosten ProfessionalExpenses

4)Arbeitsmittel:
Thisfieldisforallworkmaterial thatyouboughtandthathelpsyoutodoyour
workbetter.Stuffthatissuppliedandpaidforbyyouremployercannotbe
includedhere.Totalcostsunder132 willnotleadtoataxrefund.
Examplesinclude:
+Briefcase
+Computerathome,includingprinterandotherperiphery
+Officesupplies
+Labcoat(ifyoupaidforit)
+Labshoes(ifyoucanshowthattheyareforthelabonly)
Itisimportantthatyouonlyincludecostsforprofessional/job use.Inmostcases,it
isusefultoonlyuseacertainpercentageofthetotalamount(forexample60%
professionaluse,40%private).
Forstuffthatcostmorethan400,therearesomelittlerules(detailsfollow).
Note: Forspecialistliteraturethereisanextrafield.
InternetandphonegoesintotheOtherProfessionalExpenses field.
Werbungskosten ProfessionalExpenses

4)Arbeitsmittel:
Forprofessionalexpensesthatcostmorethan400,youhavetosplitthecosts
overseveralyears.
Forcomputersandcomputerrelatedstuff,thisdurationis3years.Onethirdinthe
firstyear,onethirdinthesecondandonethirdinthethirdyear.
Inaddition,ifyouboughtthestuffinthesecondhalfoftheyear,youneedtosplit
thecostsoverthecourseof4years:onesixthinthefirstyear,onethirdinthe
secondyear,onethirdinthethirdyearandonesixthinthefourthyear.
Furthermore,asmentionedbefore,youcanonlyuseacertainpercentageofthe
expensessinceitisdifficulttoprovethatyouusethecomputeronlyforwork.
Werbungskosten ProfessionalExpenses

4)Arbeitsmittel:
Example:
Youboughtacomputerincludingprinter,mouse,keyboardandscreenonthe
03.01.2011 for2000 intotal.Doingyourtaxstatement,youdecidethat60%
professionaluseisrealistic 2000x0.6=1200
Sincethe03.01.2011isinthefirsthalfoftheyear,youcanputonethirdintothetax
statementofthefollowingthreeyears:
Werbungskosten ProfessionalExpenses

4)Arbeitsmittel:
Example:
Youboughtacomputerincludingprinter,mouse,keyboardandscreenonthe
12.09.2011 for2000 intotal.Doingyourtaxstatement,youdecidethat60%
professionaluseisrealistic 2000x0.6=1200
Sincethe12.09.2011isinthesecondhalfoftheyear,thedistributionisasfollows:
Werbungskosten ProfessionalExpenses

5)Fachliteratur:
Thiscoversspecialistliteraturesuchasbooksonmolecularbiology,methodsin
massspectrometryorscientificjournalsyoupersonallysubscribedto.
Booksthatsupplygeneralknowledgesuchasencyclopedias,dictionariesor
thesauriarenoteligibletotaxrefunds.Thesameholdstruefornewspapers(unless
youareajournalistorpolitician)orpopularsciencemagazines suchasSpektrum
derWissenschaft orPM.
Werbungskosten ProfessionalExpenses

6)Reisekosten:
Ifyouwentonsomekindofworkrelatedtripanddidntreceiveanyornot
sufficientfinancialsupportfromyouremployer,youcanenterthesecostshere.
Coveredaretransportationcostssuchasflighttickets,taxicabfares,foodfora
certainamountofdaysandaccommodationcosts.
Thecalculationisabitcomplicated,butthereareniceexplanationsontheInternet.

Pleasenotethatthereisanother,differentfieldforenteringcostsfortraining
coursesandfurthereducation.Transportation,accommodationand expensesfor
foodcanbeenteredthere!
Werbungskosten ProfessionalExpenses

7)Fortbildungs,Ausbildungs undUmschulungskosten:
Thiscoverstrainingandeducationcosts.Thesecanbecoursestoimproveyourskills
andknowledgeinyourcurrentjoborhelpyoutolearnadifferentjob.
Possibilitiesinclude:
+Universityfees
+Computercourses
+Languagecourses
+Professionalseminars
+Coursematerialcosts
+Transportationcosts(kmfees,publictransporttickets)
+Accommodationandfood(undercertainconditions,seenextslide)
Note:
IfyouareamolecularbiologistandtookaThaicookingcourse, youwillnotbeable
toputthecostsagainsttaxes.
Ifyouareamolecularbiologistandenteracompletetrainingcoursetobecomea
cook,youcanexpecttaxrefunds.
Werbungskosten ProfessionalExpenses

7)Fortbildungs,Ausbildungs undUmschulungskosten:
PleasenotethatyoucanonlyincludestuffthathasNOTbeenalreadypaidforby
youremployer!
+Coursecosts,SeminarFees,Participationfees
+CourseMaterials(Skripten),officesupplies
+Transportationcosts
Byyourowncar:kmtraveledx0.42/km(documentation!)
Bypublictransport:keepreceipts!
+Food(Tagesgelder)ifyoutraveledmorethan25km,formax.5days
InAustria:26.40 perday,2.20 perhour
Abroad:findlisthere:http://www.arbeiterkammer.at/bilder/d62/abc_werbungskosten.pdf
+Acommodation
InAustria:15 pernight
Abroad:findlisthere:
http://www.arbeiterkammer.at/bilder/d62/abc_werbungskosten.pdf
Oryoukeeptheactualreceipts!
Werbungskosten ProfessionalExpenses

8)KostenfrFamilienheimfahrten and9)KostenfrdoppelteHaushaltsfhrung
Ifyourworkplaceissofarawayfromyourfamilythatyoucannotreturnonadaily
basis,youcan,undercertainconditions,putcostsforasecond appartmentandthe
travelcostsagainsttaxes.
Thefollowingrestrictionsapply:
+ Thefamilyhome(Familienwohnsitz)isyourandyourpartners
householdandcentreoflife (soundsstupid,Iknow).
+ Youcannotreturnthereeverydaybecauseyourfamilyhomeis
more than120kmaway
+ Youcannotmoveyourfamilyhometoyourworklocationbecause
your partnerhasajobnearthefamilyhome,orbecauseyourjobis
only limitedto4to5yearstime,orbecauseitwouldbetooexpensive
to moveyourwholefamily,orbecauseyouhaveoldpeoplelivingat
your familyhomethatneedcare.
Iftheseconditionsapply,youcandeductcostsforasecondhouseholdandtravel
costsfromtax.
Werbungskosten ProfessionalExpenses

8)KostenfrFamilienheimfahrten and9)KostenfrdoppelteHaushaltsfhrung
IftheconditionslistedonthepreviousslidedoNOTapply,you canstillputthecosts
ofasecondhouseholdagainsttax,butonlyforacertaintime.
Ifyouaremarried,inacivilunionorcommonlawmarriage,you canusethecostsof
twoyears.Ifyouaresingle,youcanusethecostsof6months.
Coststhatyoucanincludeinyourtaxstatement:
+Rent,Betriebskosten,gas/hydro/electricity
+Movingcosts
+Furniturethatyouneededtobuyforyoursecondhousehold
(max.2200 permonth)
+Hotelroomcosts(max.2200/month)
+Transportationcostsforweeklyvisits(marriedorpartnership)ormonthly
visits(single)
Important:Youhavetohaveaseconddwellingatyourfamilyhometobeeligiblefor
thesetaxallowances!Ifyoucanliveforfreeatyourparents home,youcannotput
travelcostsoraccommodationcostsagainsttax!
Werbungskosten ProfessionalExpenses

10)SonstigeWerbungskosten
ThisfieldincludesOtherProfessionalExpenses.Hereisalistofwhatgoesthere:
+MovingCosts:Ifyouhadtomoveforyourjob,youcanputallcosts
associatedwithfindinganappartment(smalladfees,realestateagent
provisions,)andtransportingyourstuffagainsttax.Butonlyinthe
followingcases:
+Youmovebecauseyoustartanewjob.
+Youmovebecauseyouchangeyouremployerandyourjob.
+Youremployerneedsyoutoworkinanothercity.
+Youneedtomovebecauseotherwiseyourwaytoworkwould
betoolong.
Werbungskosten ProfessionalExpenses

10)SonstigeWerbungskosten
ThisfieldincludesOtherProfessionalExpenses.Hereisalistofwhatgoesthere:
+InternetandPhone:
Youcanincludeacertainpercentageofyourinternetandphonecostsin
yourTaxStatement.Includedare:
+Monthlyflatrate(Grundgebhr)forinternetandphone
+Telephonecallcosts
+Installationfees(Aktivierungs undMontagegebhr)

Pleasenote:
ThecostsforthepurchaseofamobilephonegointotheArbeitsmittel field.
Werbungskosten ProfessionalExpenses

10)SonstigeWerbungskosten
Example:
Youmovedintoanewappartmentandsignedupforhighbroadbandinternetin
May.Themonthlycostsare50 andyouhadtopaya60 activation/installationfee
inMay.
Youfeelthatyouprobablyusetheinternet40%forwork,theremaining60%for
downloadingmoviesandstalkingyourexgirlfriendonFacebook.
Calculation:(60+(50x8months))x0.4=184
Sincealltheamountsinvolvedarelessthan400,youneednotworryabout
splittingoveryears.
Werbungskosten ProfessionalExpenses

10)SonstigeWerbungskosten
Example:
YouboughtanewmobilephoneinFebruary.Itcost200.Additionally,youhavea
monthlyflatrateof35 whichincludesmorethanenoughfreeminutes,text
messagesandMBs.However,inMay,youhadsomephonecallstoCanada,which
cost20.Also,inJuneyouvisitedScotlandandhadroamingcostsof100.
Youalsousethephonealotatwork,tocoordinatemeetingsortobealwaysoncall
whenthenewmassspectrometerbreaksdown.Youfeelthat50%coversyourwork
relatedusage.Youwillseeifthefiscalauthoritiesswallowthat.
Costsyoucanusearethecostofthemobilephoneitselfandthemonthlyrates.The
roamingcostsandcallstoCanadaarenoteligibletoataxrefund.
SonstigeWerbungskosten:(35x11months)x0.5=192.50 forthephonecosts
Arbeitsmittel:200x0.5=100 forthephone
Sincealltheamountsinvolvedarelessthan400,youneednotworryabout
splittingoveryears.
AuergewhnlicheBelastungen ExtraordinaryExpenses

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2

3
AuergewhnlicheBelastungen ExtraordinaryExpenses

TheExtraordinaryExpenses(AuergewhnlichenBelastungen)coverlarge
expensesassociatedwithillnessorextraordinarycircumstancesthatcausedhigh
costs.
Important:
TherearesomeExtraordinaryExpensesthatwillonlyleadtoataxrefundwhen
thecollectedcostsexceedatotalofroughlyyourmonthlygross salary
(eg.~1900)or612%ofyouryearlyincome(Selbstbehalt)
Thismeansthatfortheseexpenses,inmostcases,ifyouareafairlyhealthy
individualwithafairlyhealthyfamilyYOUSHOULDNTBOTHERcollectingreceipts
andbills,calculatingyourcostsandincludingtheminyourtax statement,BECAUSE
THEYWONTHAVEANIMPACTONYOURTAXRETURN!
AuergewhnlicheBelastungen ExtraordinaryExpenses

ThisisalistofthingsthatcanbeincludedwithintheExtraordinaryExpensesand
thatonlyhaveanimpactwhenthetotalexceedsyourmonthlyincome:
1)Costsassociatedwithillness(Krankheitskosten)
+Doctorsbills
+costsformedicine(evenhomeopathicdrugs)
+Rezeptgebhr (prescriptionfee)
+Treatmentcosts(includingacupunctureandpsychotherapy)
+Glasses,contactlenses,hearingaids,prostheses
+hospitalandambulancecosts
+Dentistscosts(dentalprosthesis,treatment)

Pleasenote:Preventivemedicalmeasuresarenoteligibletoataxrefund!
Vaccination,birthcontrol,routinechecksanddentalhygienecannotbeincluded.

Makesuretoonlyincludeyouractualcosts!Themoneyyougotbackfromyour
socialinsurancehastobesubstractedbeforeyouputintheexpenses!
AuergewhnlicheBelastungen ExtraordinaryExpenses

2)Funeralcosts(Begrbniskosten)
Ifsomeoneinyourfamilydied,youcanincludeanumberoffuneral
associatedcostsinyourtaxstatement.However,youcanonlydo thisifthe
costsarenotcoveredbyyourinheritance(Nachlass).
3)Treatmentatahealthresort(Kurkosten)
4)OtherExtraordinaryExpenses(SonstigeauergewhnlicheBelastungen)
+Costsfornursinghomes,retirementhomes,specialcarehomes
+CostsforKindergarten,daynanny(Tagesmutter)orafter
schoolcare(Hort) butonlyifyoucannottakecareofyour
child(ren)duetohealthorjobreasons
AuergewhnlicheBelastungen ExtraordinaryExpenses

TherearealsosomeExtraordinaryExpensesthathaveanimpactimmediately,
withoutanySelbstbehalt,regardlessoftheirtotalamount.
+Costsfromnaturaldisasters(avalanche,flood,zombieapocalypse,...)
+Costsassociatedwithdisability(yourown,yourpartnersoryourkids)
+Expensesarisingfromyoukidhavingtogotoschoolfaraway(morethan
80kmor1hdrive)orlivingataboardingschool(Internat).
+Childcarecosts(Kinderbetreuungskosten)
OnlyforkidsforwhoyoureceivedFamilienbeihilfe foratleast
7monthsayearandwhoarelessthan10yearsold.Includedare:
+Kindergarten/afterschoolcare/daynannycosts
+meals
+Bastelgeld
AuergewhnlicheBelastungen ExtraordinaryExpenses

ChildTaxAllowance(Kinderfreibetrag):
Thisisaspecialallowanceintroducedin2009.Ifyouhaveoneormorekidsfor
whichyoureceiveFamilienbeihilfe formorethansixmonthsthatyear,youare
eligibletothisbenefit.
Ifyouareinapartnership/marriage,youcanchoosefromthefollowingtwo
options:
1)Yourpartnerputs132 intohis/herstatementandyouput132 inyours.
2)Onlyoneofyouputs220 intohis/herstatement.

Note:
Ifyouhaveakidthatdoesntlivewithyouanymore(afteradivorce,forexample)
butyouarepayingalimony,youarealsoentitledto132 allowance.
FinanzOnline:FindingoutyourFinanzamts undSteuernummer

1. GotoEingaben Erklrungen.
2. SelectErklrungzurArbeitnehmerveranlagung modularwiebisher(inkl.
Mehrkindzuschlag),specifytheyearandclickonWeiter.
3. ClickonAllgemeineDaten.
4. InthefieldAnzahlderinlndischengehalts oderpensionsauszahlenden
Stellen,typein1 (unlessyouhadmorethanoneemployerthatyear inthat
case,putinthenumberofemployersin).
5. CheckthefieldIchwnschekeinenFreibetragsbescheid. andclickon
Weiter
6. ClickonVorberechnungmitBerechnungsblatt andwaitfor10seconds.
7. ClickonDataBox atthetopofthepage.
8. ClickonBerechnungsblatt .Apdfwillopen.
9. Onthetoprightofthepdf,youwillfindanentrySt.Nr.###/####.
10. Removethespacesandthe/ (slash)andusethis7digitnumber.
UsefulLinks

Anicecompilationofeverythingtaxrelated,includinglotsofexamples:
http://noe.arbeiterkammer.at/bilder/d142/steuer_sparen_2011_plus_ergaenzung.pdf

Achecklistofsimplequestionsthathelpyoutodeterminewhetherandwhatyoucan
putagainsttaxes:
http://noe.arbeiterkammer.at/bilder/d166/Checkliste_ANV_2011.pdf

AllyouneedtoknowaboutProfessionalExpenses(Werbungskosten):
http://www.arbeiterkammer.at/bilder/d62/abc_werbungskosten.pdf