December

Home / Tolley's Global Mobility: Employment Taxes (Europe) /Monthly Updates /2024 / December

Country	New development	Further reading
Austria	On 14 November 2024, the Austrian Federal Ministry of Finance released a Federal Finance Court Decision confirming the tax deductibility, as business expenses, of costs relating to double household management and family trips home. The case involved an employee working in Austria and having a worker's room while his wife lives and is employed in Croatia.	Austria 7.2
	On 20 November 2024, the Austrian Federal Ministry of Finance released a Federal Finance Court Decision in connection with the tax treatment of commuter allowance.	Austria 2.1.2
	On 21 November 2024, the Austrian Federal Ministry of Finance released a Federal Finance Court Decision in connection with the tax treatment of dual household management. The court found that it was unreasonable for the employee to move the family residence from Slovakia to the place of employment in Austria. Among other things, the court argued that the employee's child was living at the family home in Slovakia was a minor and of school age. In view of the language barriers in particular, due to the