F. Lump sums for income-related expenses
Lump sums are available for the income-related expenses of certain occupational groups. They may be claimed without any proof in the course of the employee tax assessment. When so requested by the tax office, a confirmation by the employer must be produced, containing the following information:
- the specific occupation (group of professions)
- the fact that the stated occupation is exercised exclusively
- the period of work and any breaks
- the number of appearances in the case of persons working for television
- the reimbursement of costs (except home office flat rate)
In addition to the lump sum, no additional (also extraordinary) income-related expenses arising from the specific work may be claimed. If the income-related expenses are higher, the actual income-related expenses may be claimed instead of the lump sums.
Lump sums by occupational group
| Occupational group | Lump sum for income-related expenses |
|---|---|
| Variety artists | 5% of the assessment base, maximum €2,628/year |
| Stage and movie actors/actresses | 5% of the assessment base, maximum €2,628/year |
| Persons working in the TV industry | 7.5% of the assessment base, maximum €3,942/year |
| Journalists | 7.5% of the tax assessment base, maximum €3,942/year |
| Musicians | 5% of the tax assessment base, maximum €2,628/year |
| Forestry workers without a motor saw | 5% of the tax assessment base, maximum €1,752/year |
| Forestry workers with power saw | 10% of the tax assessment base, maximum €2,628/year |
| Rangers and professional hunters in the forest ranger service | 5% of the tax assessment base, maximum €1,752/year |
| Janitors¹ | 15% of the tax assessment base, maximum €3,504/year |
| Home workers | 10% of the assessment base, maximum €2,628/year |
| Travelling sales staff | 5% of the assessment base, maximum €2,190/year |
| Members of a municipal, local or town council² | 15% of the assessment base, minimum €438/year, maximum €2,628/year |
| Expatriates³ | 20% of the assessment base, maximum €10,000/year |
¹ Janitors are persons who fall under the Janitors' Act and whose employment relation began prior to 01 July 2000. If the employment relation began after 30 June 2000, no lump sum for income-related expenses are deductible, only income-related expenses to the actually incurred amounts.
² The minimum amount may not result in negative income.
³ Expatriates are persons who have not been resident in Austria for the last ten years, who are temporarily employed in Austria on behalf of a foreign employer within the framework of an employment relationship with an Austrian employer (group company or permanent domestic establishment within the meaning of section 81 of the Austrian Income Tax Act 1988) and for whose income Austria has the right of taxation. The employment in Austria may not last longer than five years, and the employee must maintain his/her previous residence abroad with regard to the only temporary employment.
If the activity does not cover the whole year, the lump sum for income-related expenses must be prorated accordingly. Cost reimbursements paid tax-exempt by the employer (e.g. daily and accommodation allowances, mileage allowances for business trips), except home office flat rate, reduce the respective lump sum amount. For expatriates, travel expense reimbursements do not reduce the lump sum. The pay slip for the calendar year in question is used to determine the correct assessment base.