{"id":714,"date":"2015-03-06T11:10:50","date_gmt":"2015-03-06T10:10:50","guid":{"rendered":"https:\/\/rakuskopraca.sk\/taxation-in-austria\/"},"modified":"2017-07-14T09:53:55","modified_gmt":"2017-07-14T07:53:55","slug":"taxation-in-austria","status":"publish","type":"post","link":"https:\/\/rakuskopraca.sk\/en\/taxation-in-austria\/","title":{"rendered":"Taxation in Austria"},"content":{"rendered":"<pre>Tax information and tax liability of carers in Austria\r\n\r\nChargeability\r\n\r\nIncome 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.<\/pre>\n<pre>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\r\nliability. Importantly, with the unlimited tax liability is the amount of non-taxable income in Austria \u20ac 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.<\/pre>\n<p>When does the obligation to file a tax return arise?<\/p>\n<p>File a tax return is required each person fully, but with limited liability and that when:<\/p>\n<ul>\n<li>to file tax return is asked by the competent tax authority( \u00a7 42 Abs . 1 Z 1 EStG 1988), ie when request is received by post or tax forms are delivered.<\/li>\n<li>\u00a0in the case of the revenue which are automatically subject to tax (\u00a7 42 Abs. 1 Z 2 EStG 1988)<\/li>\n<li>in the case when net income exceeds 11,000\u20ac with unlimited tax liability ( \u00a7 42 Abs . 1 Z 3 EStG )<\/li>\n<li>in the case of overlapping of income from dependent and independent activities<\/li>\n<li>in the case of income from employment and other income exceeding 730\u20ac, if the total income greater than 11,000\u20ac<\/li>\n<li>\u00a0if the taxpayer has been assigned tax code<\/li>\n<\/ul>\n<pre id=\"tw-target-text\">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.<\/pre>\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7,1,25],"tags":[],"_links":{"self":[{"href":"https:\/\/rakuskopraca.sk\/en\/wp-json\/wp\/v2\/posts\/714"}],"collection":[{"href":"https:\/\/rakuskopraca.sk\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rakuskopraca.sk\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rakuskopraca.sk\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/rakuskopraca.sk\/en\/wp-json\/wp\/v2\/comments?post=714"}],"version-history":[{"count":2,"href":"https:\/\/rakuskopraca.sk\/en\/wp-json\/wp\/v2\/posts\/714\/revisions"}],"predecessor-version":[{"id":736,"href":"https:\/\/rakuskopraca.sk\/en\/wp-json\/wp\/v2\/posts\/714\/revisions\/736"}],"wp:attachment":[{"href":"https:\/\/rakuskopraca.sk\/en\/wp-json\/wp\/v2\/media?parent=714"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rakuskopraca.sk\/en\/wp-json\/wp\/v2\/categories?post=714"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rakuskopraca.sk\/en\/wp-json\/wp\/v2\/tags?post=714"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}