V. When should Form L 1i be filled in?

For the employee tax assessment, you must complete Form L 1i or Form L 17 in addition to Form L 1 if you receive the following income:

• from employment without previous wage-tax deduction, or
• from employment from abroad (e.g. pensions).

In this chapter you will find explanations on Supplements L 1i and L 17 as well as information on the taxation of this income in Austria.