September

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

Country	New development	Further reading
Austria	On 23 August 2024, the Austrian Federal Ministry of Finance released a Federal Finance Court Decision denying the eligibility to a commuter allowance for employees entitled to work transport.	Austria 2.1.1
Cyprus	On 1 August 2024, Cyprus gazetted the Aliens and Immigration (Amendment) Law of 2024, transposing into Cypriot legislation the provisions of Directive (EU) 2021/1883, regarding the conditions of entry and residence of nationals of third countries for the purpose of highly skilled employment.	Cyprus 9.2
Denmark	On 13 August 2024, the Danish Tax Authority released details on a court decision dealing with a case involving the calculation of the payroll tax basis for a joint registration of companies in a banking group. The joint registration had both: activities subject to payroll tax and activities that were not subject to payroll tax.	Denmark 2.2.2
	On 19 August 2024, the Danish Agency for International Recruitment and Integration announced adjustment in practice regarding salary declarations in foreign currency, effective 1 September 2024. The agency outlined the necessity of stating the salary in Danish