May

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

Country	New development	Further reading
Austria	On 4 April 2024, the Austrian Federal Ministry of Finance released a decision of the Federal Finance Court clarifying the tax treatment of meal expenses for one-day business trips.	Austria 3.3
	On 11 April 2024, the Austrian Federal Ministry of Finance released a Federal Finance Court decision clarifying the tax treatment of severance payments.	Austria 3.5
	On 16 April 2024, the Austrian Federal Finance Court ruled that remuneration from third parties may be subject to the requirement to deduct wage tax and to employer contributions. The court considered, in this case, that such remuneration meets the definition of an income from employment.	Austria 3.7
Belgium	The Belgian government has reportedly issued amendments to the originally drafted measures in connection with the withholding tax exemption for work shifts by inserting a 'bis variant' following some observations formulated by the Constitutional Court on 8 February 2024 (when confirming the legal character, in particular regarding the principle of equality and non-discrimination, of the restrictive scope of application of the partial wage withholding tax exemption for