| Country | New development | Further reading |
| Austria | On 15 September 2023, the Austrian Federal Chancellery released Circular Resolution 69a, unveiling new drafted tax measures. The proposed measures would amend the income tax brackets, as well as some specific allowances. Also, the tax regulations regarding employees' home office activities (which were introduced for a limited period in 2021) would be extended indefinitely. | Austria 2.1.1 |
| Draft Bill 3584/A XXVII GP was submitted to the Austrian Parliament on 20 September 2023. The proposed measures aim to further encourage the overtime work by enhancing the corresponding tax relief. Currently, bonuses for the first ten hours of overtime per month are tax-free. The exemption is capped to:
(i) a maximum of 50% of the basic wage
(ii) a maximum of EUR 86 per month in total
The drafted measures propose to modify the above treatment as follows: bonuses for the first 20 hours (increased from the current ten years) of overtime per month are tax-free up to a maximum of 50% of the basic wage (the cap of EUR 86 per month would be removed). | Austria 3.6 |
| Belgium | With |
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