October

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

Country	New development	Further reading
Austria	On 2 September 2024, the Austrian Federal Ministry of Finance released a Federal Finance Court Decision dealing with the tax residency of a person employed in Switzerland in accordance with the tax treaty between Switzerland and Austria. The court considered that the taxpayer was not resident in Austria for tax purposes since his visits thereto are merely to his parents' house and he did not possess any dwelling in Austria.	Austria 1.1
	On 5 September 2024, the Austrian Federal Ministry of Finance released a Federal Finance Court Decision involving a case where the costs of maintaining two households and family trips home were denied as a deduction as business expenses.	Austria 7.2
	On 6 September 2024, the Austrian Federal Ministry of Finance released a Federal Finance Court Decision that found that the conditions for taking dual household management into account were not met since the place of employment was Vienna and the family's place of residence was also in Vienna.	Austria 7.2
	On 11 September 2024, the Austrian Federal Ministry of Finance