January

Home / Tolley's Global Mobility: Employment Taxes (Europe) /Monthly Updates /2025 / January

Country	New development	Further reading
Austria	On 12 December 2024, the Austrian Ministry of Finance released an updated version of the Wage Tax Guidelines 2002, including interpretations to the Income Tax Act 1988 in connection with payroll tax rules.	Write up in progress
	On 16 December 2024, the Austrian Federal Ministry of Finance released a Federal Finance Court Decision clarifying the tax treatment of commuter allowance.	Write up in progress
	On 20 December 2024, the Austrian Federal Ministry of Finance released the Tax Book 2025, including tips for employee tax assessment 2024 for wage taxpayers.	Write up in progress
Belgium	On 5 December 2024, the Belgian Tax Authority released Circular 2024/C/77, commenting on the tax treatment of the reimbursement of electricity costs by an employer for charging a company car at home.	Belgium 4.2
	By way of the Royal Decree dated 8 December 2024, Belgium released the 2025 reference CO₂-emission values when determining the benefits-in-kind for cases involving the private use of a company car.	Belgium 4.2
	Effective from 1 January 2025, the minimum