March

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

Country	New development	Further reading
Austria	On 5 February 2025, the Austrian Federal Ministry of Finance released a Federal Finance Court Decision according to which the tax exemption of short-time work allowance does not include short-time work support. Short-time work support paid by employers to employees is considered as taxable wages. This is also applicable to foreign short-time work compensation paid by foreign employers to cross-border commuters.	Write up in progress
	On 5 February 2025, the Austrian Federal Ministry of Finance released a Federal Finance Court Decision clarifying the tax treatment of income from employment (from Austrian sources) of a taxpayer (who is resident in Germany for tax purposes) who is subjected to limited tax liability in Austria in accordance with the tax treaty between Austria and Germany.	Write up in progress
	On 11 February 2025, the Austrian Ministry of Finance released updated wage tax guidelines.	Write up in progress
	On 18 February 2025, the Austrian Federal Ministry of Finance released a Federal Finance Court Decision clarifying the rules relating to the tax treatment of commuter