Tax Book 2024 Tips for employee tax assessment 2023 for wage tax payers
Learn how to receive money back from the tax office. The Austrian tax system offers many opportunities for deducting expenses and writing off costs.
The Austrian tax authorities offer an easy-to-use Tax Book each year as a source of important tips and information on employee assessments and answers to frequently asked tax questions. The newly updated and printed version of the Tax Book (PDF, 2 MB) will be available at tax offices from the end of February, and can already be read as an e-book on the Austrian Ministry of Finance website, downloaded free of charge.
Learn how to receive money back from the tax office. The Austrian tax system offers many opportunities for deducting expenses and writing off costs.
What can be deducted from taxes?
Special expenses (e.g. tax-consultancy costs, church tax, donations), extraordinary burdens (e.g. healthcare costs and childcare expenses) and income-related expenses (e.g. computers, training and advanced training, work clothing, work supplies and tools) are deductible under certain conditions.
Many employees fail to make use of these deductions, either because they forget or are not informed. Keep this in mind, and collect receipts for all eligible expenses during the calendar year. Make sure you store the receipts, as you will have to present them if requested by the authorities.
How can I take advantage of my tax benefits?
You can submit an application for employee assessment once your income and expenses for the previous calendar year have been determined. Your employer must send your payslips for the previous year to the tax office by the end of February of the following year. Tax office employees can process your application once this is done. Submit Form L1 (Form L1k in connection with children) online at www.finanzonline.at or by post to the tax office applicable for your area of residence, or submit it directly to your tax office.
First-hand information
Information on employee assessments is available in the Tax Book that is issued each year. An overview of frequently asked questions about FinanzOnline is provided in our brochure “FinanzOnline – Click for a Refund” (in German only). All our brochures can be downloaded from the Ministry of Finance website at www.bmf.gv.at, or ordered free of charge.
Tax office employees are also available to answer your questions in person at your local tax office or by telephone at +43 (0) 50 233 233 Monday to Thursday from 7:30 to 15:30, and Friday from 7:30 to 12:00.
The Ministry of Finance offers a Citizen Service line at +43 (0) 50 233 765 Monday to Friday from 8:00 to 17:00, or by email at buergerservice@bmf.gv.at. The FinanzOnline hotline is also available for questions about FinanzOnline at +43 (0) 50 233 790 Monday to Friday from 8:00 to 17:00.