G. Disclosure pursuant to section 109a of the Austrian Income Tax Act (Einkommensteuergesetz)

What is a disclosure pursuant to section 109a of the Austrian Income Tax Act 1988 (EStG, Einkommensteuergesetz)?

Entrepreneurs and corporations must communicate data concerning disbursements to be made to the tax office electronically or by using Form E 109a. This disclosure concerns individuals or associations of persons that are no legal entities, e.g. general partnerships under Austrian law or limited partnerships under Austrian law, which receive remuneration for certain activities on a self-employed basis, i.e. not as part of an employment relation. The issuer of a disclosure to the tax office must hand a copy to the person concerned.

Which data must be communicated?

The following data must be communicated:

Name, address, social security number
Type of service rendered
Calendar year in which the remuneration was paid
Remunerations (including remunerations in kind and cost reimbursements) and possibly value-added tax.

For which activities must a disclosure be made?

The disclosure is required for the following self-employed activities:

Services as a member of a supervisory board, administrative board, or other services by persons in charge of supervising the management of a company
Services as an agent of a building society or an insurance company
Services as a board member of a foundation
Services as a lecturer, teacher or trainer
Services as a newspaper street vendor or newspaper deliverer
Services provided to introduce private business transactions
Services as an office-holder in a public-law corporation if fees are paid for the activity
Other services rendered under a contract for independent services and which are subject to insurance contributions pursuant to section 4 para. 4 of the Austrian General Social Security Act (ASVG).

Is a disclosure necessary for minor remunerations?

No disclosure needs to be made if the (total) remuneration, including possible cost refunds, paid to a person or association of persons (group of persons) amount to less than € 900 in a calendar year, and if the (total) remuneration, including possible cost reimbursements for every individual service, do not amount to more than € 450.

What must the person concerned do?

Remunerations for the aforementioned activities are subject to taxation. The income realised must therefore be reported in the income tax return (form E 1) under the respective type of income. The (operating) income for which a notification was issued must be shown separately in the cash basis accounting (profit and loss statement, Form E 1a) or the net-income account. If you received one or several notifications for the respective year, please be sure to indicate the number of notifications received when filing your income tax return. However, the notification is not to be sent to the tax office. If the income amounts to more than € 730 (tax allowance on assessment), they remain tax-exempt. In this case, an employee tax assessment can be made.