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 the teleworking 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 tax base, maximum €2,628/year |
| Stage and movie actors/actresses | 5% of the tax base, maximum €2,628/year |
| Persons working in the TV industry | 7.5% of the tax base, maximum €3,942/year |
| Journalists | 7.5% of the tax base, maximum €3,942/year |
| Musicians | 5% of the tax base, maximum €2,628/year |
| Forestry workers without a power saw | 5% of the tax base, maximum €1,752/year |
| Forestry workers with power saw | 10% of the tax base, maximum €2,628/year |
| Rangers and professional hunters in the forest ranger service | 5% of the tax base, maximum €1,752/year |
| Caretakers¹ | 15% of the tax base, maximum €3,504/year |
| Home workers | 10% of the tax base, maximum €2,628/year |
| Travelling sales staff | 5% of the tax base, maximum €2,190/year |
| Members of a municipal, local or town council² | 15% of the tax base, minimum €438/year, maximum €2,628/year |
| Expatriates³ | 20% of the tax base, maximum €10,000/year |
¹ Caretakers are persons who fall under the Caretakers' Act and whose employment relationship began prior to 1 July 2000. If the employment relationship began after 30 June 2000, no lump sum for income-related expenses is deductible, only income-related expenses to the extent of 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 domestic permanent establishment within the meaning of section 81 Austrian Income Tax Act 1988) and whose income is subject to Austrian taxation. The employment in Austria may not last longer than five years, and the employee must maintain their previous residence abroad with regard to the temporary employment.
If the activity does not cover the whole year, the lump sum for income-related expenses must be pro-rated accordingly. Reimbursements of costs paid as tax-exempt amounts by the employer (e.g. daily and accommodation allowances, mileage allowances for business trips), except the teleworking 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 tax base.