A. Income from employment without wage tax deduction

When must you complete Form L 1i, although you realise only domestic income?

You have received income from employment from third parties that are not subject to wage tax deduction by your employer and are thus taxable, but not taxed yet in Austria. Such income includes, for example:

• certain commissions (such as incentives) from third parties
• cashing in of bonus miles for private purposes, when the bonus miles were earned on business trips (if the employer is aware or should be aware of this, it must be taken into account in the payroll accounting).
• lump-sum refunds for travel costs which international organisations (e.g. institutions of the European Union) pay directly to meeting participants
• Income from start-up employee profit-sharing.

The sum of these taxable incomes in Austria (= gross revenue minus income-related expenses) from employment without wage tax deduction must, as a rule, be listed in form L 1i under code 359. If the income from employment without wage tax deduction paid by third parties does not exceed € 730 during the calendar year, it remains tax-exempt (see "Tax allowance upon tax assessment", page 174). If taxation from a start-up employee profit-sharing scheme is required in the year of declaration following the termination of an employment relation, point 7 must be completed, and the monetary benefit must be recorded under code 188.

Example

If in 2024 you used bonus miles earned on business trips for a private flight, the savings in air-travel costs (benefit from the employment relation) must be disclosed in Form L 1i (code 359) for the employee tax assessment for the year 2024.