July

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

Country	New development	Further reading
Austria	The Austrian Ministry of Finance released, on 5 June 2024, clarifications regarding the partial suspension of the tax treaty between Austria and Russia. The suspension covers, among others, Articles 6 to 22 of the agreement. The suspension took effect from 7 December 2023.	Austria 6.2
	The Austrian Federal Finance Ministry released, on 11 June 2024, a Federal Court decision denying the deduction of business expenses in a case involving dual household management and family trips home when the family residence is relocated.	Austria 6.3
	On 21 June 2024, the Austrian Federal Ministry of Finance released a Federal Finance Court decision denying the business expenses' deduction in a case involving home office work.	Austria 2.1.1
	On 26 June 2024, the Austrian Federal Ministry of Finance released a Federal Finance Court decision dealing with the question of whether expenses for private domestic health insurance for a cross-border commuter to Switzerland constitute business expenses in accordance with Income Tax Act, s 16.	Austria 2.1.1
	The Austrian Federal Minister for EU and Constitution gazetted,