F. Discretionary assessment of evidence

What is a discretionary assessment of evidence?

A discretionary assessment of evidence relates to certain income-related expenses, special expenses or extraordinary burdens that the employer may already settle in the course of standard payroll accounting. Thus, you pay less wage tax during the year. A discretionary assessment of evidence is issued only upon application. At the same time, you will receive a notification for presentation to the employer. The discretionary assessment of evidence applies to the second year following the assessment period. Hence, the discretionary assessment of evidence and the notification to the employer for the calendar year 2027 are annexed to the income-tax assessment for the calendar year 2025. This discretionary assessment of evidence takes into account your allowances—based on the year 2025—provisionally for 2027. If the actual expenses in 2027 are higher than those in the discretionary assessment of evidence, this will be offset in the employee tax assessment. An additional credit note may be expected.

If your expenses are lower, additional tax payments will generally become due. If it is uncertain whether you will have similar expenses in the second following year as in the base year, do not apply for a discretionary assessment of evidence as part of your employee tax assessment, in order to avoid additional tax payments. You can also request a discretionary assessment of evidence to lower the amount.

You can also amend the note to the employer to indicate a lower tax-exempt amount or not present the note to the employer at all. The tax office can also take the initiative and fix a lower amount for the tax-exempt amounts, if certain expenses are obviously incurred only on a one-off basis.

Irrespective of the employee tax assessment, you may apply for a discretionary assessment of evidence for the current year under certain circumstances by 31st October at the latest:

If additional income-related expenses of a minimum of € 900 will be incurred in the current calendar year.
If expenses to clear up damage resulting from disasters (floods, storm damage) will be incurred.

Note

No discretionary assessment of evidence will be issued

for an annual tax-exempt amount of less than € 90 and if prepayments for income tax need to be made,

to employees having limited liability to tax,

to employees who have opted for unlimited tax liability pursuant to section 1(4) Austrian Income Tax Act 1988 (EStG, Einkommensteuergesetz).