I.

General information on wage tax and income tax

This first chapter contains important basic information about our tax system and explains various terms in order to facilitate a better understanding of the context. On the next pages you will find details on the following topics:

• who is taxable in Austria and what level of income triggers a liability to pay tax
• the differences between wage tax and income tax
• overview of the seven types of taxable income
• as well as information on taxable (e.g. company cars, company housing) and tax-exempt remunerations in kind that employers can make available to you.