January

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

Country	New development	Further reading
Austria	Austria gazetted, on 6 December 2023, the announcement of the partial suspension of the tax treaty between Austria and Russia. According to the verbal note dated 8 August 2023, Russia notified the partial suspension of the agreement on the avoidance of double taxation between the countries. In particular, Arts 5–22, 24, 26.1 and 26.2, as well as the certain provisions of the Protocol to the Agreement (supplements to Arts 5–7, 9 and 25) shall be deemed to be suspended until further notice.	Austria 6.2
	On 15 December 2023, the Austrian Ministry of Finance released a recent court decision in connection with the tax treatment of work clothing of a civilian nature which is provided to employees free of charge. The decision considered that such clothing is not to be equated with a company uniform within the meaning of EStG 1988, s 26(Z)(1). Thus, the grant of such civilian clothing to employees constitutes a taxable benefit.	Austria 2.1.1
	On 15 December 2023, the Austrian Ministry of Finance unveiled the approval by the National Council