November

Home / Tolley's Global Mobility: Employment Taxes (Europe) /Monthly Updates /2024 / November

Country	New development	Further reading
Austria	On 1 October 2024, the Austrian Federal Ministry of Finance released a Federal Finance Court Decision dealing with the tax treatment of travel expenses (whether they qualify as business expenses) where there are two places of residence.	Austria 3.2
	On 15 October 2024, the Austrian Federal Ministry of Finance released a Federal Finance Court Decision according to which an employee seconded to Switzerland is subject to limited tax liability during the secondment period (as, in this case, the employee was not considered a tax resident in Austria during that period).	Austria 1.1
	On 23 October 2024, the Austrian Federal Ministry of Finance released a Federal Finance Court Decision denying the deduction as business expenses of costs relating to dual household management. The case involved a move of the employee's family residence to the place of employment (from Romania to Austria).	Austria 6.3
	On 9 October 2024, Austria gazetted the Progression Compensation Act 2025, which includes various tax amendments. Among other things, the personal income tax brackets were amended as follows: Income bracket: