Tax information and tax liability of carers in Austria Chargeability Income of carers are classified, according to the Law of income tax, as income from operations. The place where the carer filed trade is regarded as the seat of operation.
The rule is that it is the client , where the business is conducted (it is not a norm). With income from the operation, each self-employed taxpayer is considered for taxpayer with full tax liability. Importantly, with the unlimited tax liability is the amount of non-taxable income in Austria € 11,000 (applies from 2009). When exceeding this limit, it is automatic obligation of filing tax returns of income tax and duty to pay tax. The deadline for filing tax returns is 30th April following the year in which revenue were achieved.
When does the obligation to file a tax return arise?
File a tax return is required each person fully, but with limited liability and that when:
- to file tax return is asked by the competent tax authority( § 42 Abs . 1 Z 1 EStG 1988), ie when request is received by post or tax forms are delivered.
- in the case of the revenue which are automatically subject to tax (§ 42 Abs. 1 Z 2 EStG 1988)
- in the case when net income exceeds 11,000€ with unlimited tax liability ( § 42 Abs . 1 Z 3 EStG )
- in the case of overlapping of income from dependent and independent activities
- in the case of income from employment and other income exceeding 730€, if the total income greater than 11,000€
- if the taxpayer has been assigned tax code
Another reason for filing tax returns in Austria is claim tax bonuses that under certain conditions are paid to the entrepreneur as a negative tax.
