Why shouldn't we eliminate taxes?

What can be deducted from the tax

At the beginning of each year, employees face a major challenge when it comes to employee tax assessment.Many do without it because they simply don't know how to get it Solve puzzles, others think they won't get anything.And so many employees give money to the finance minister every year.

Although there has been an automatic employee tax assessment since 2017,In most cases it is worthwhile to hand them in yourself. The easiest way is online at finanzonline.at and preferably from the beginning of March, because employers have until the end of February to submit the annual wage slips.

ÖGB survey shows: the vast majority of them get their money back

Every year, many forget to make their tax compensation - not so the ÖGB Facebook community. In the current survey by oegb.at on Facebook, more than a thousand people stated that they would make their tax compensation and thus get money back from the Fnanzamt. Only 15 people answered the ÖGB question with no.

When does an employee tax assessment pay off?

ForPart-time employees, apprentices, holiday jobbers and people who switched from full-time to part-time during the year or inParental leavehave left or were not continuously busy, a credit may be issued.

There is also the for parentsSingle parent or earner amount, as well as the family bonus. Also whoSpecial expenses, advertising expenses or extraordinary burdens can withdraw, should not do without the assessment.

What can be deducted in addition to the special expenses?

Under certain conditions, employees are entitled to thesmall or large commuter flat-rate. The small commuter flat rate is due if the use of public transport is reasonable. The big one if that's not the case. In addition to the large or small commuter flat-rate, since 2013 there has also been a commuter euro for every kilometer of the outward and return journey once a year. More information on the commuter flat rate and the commuter calculator.

If the Family Bonus Plus has already been taken into account in the correct amount in the wage accounting (form E30), an employee tax assessment does not have to be carried out. If this is done, however, the Family Bonus Plus must be applied for again in the employee tax assessment, otherwise the tax office will claim the family bonus back. The application is possible for the first time as part of the tax return for the year 2019 using the "Attachment to the employee tax assessment - L1k" form.

The application for the Family Bonus Plus as part of the employee tax assessment can also deviate from what is taken into account by the employer and is recommended if a different distribution between the two parents is more optimal under tax law.

The family bonus is a deductible amount of 1,500 euros per child and year up to the age of 18. This reduces the tax burden by up to 1,500 euros per year. For children from the age of 18 there is a reduced family bonus of 500 euros per year if family allowance is received for this child.

  • Education and training costs are advertising costs

Education and training costs thatcaused by the profession and alsoofbe paid for yourself, can be taken into account in the tax. The course fees, course documents, examination fees, copying costs, but also travel costs to the course location are deductible - i.e. all expenses incurred in connection with the course.

Whoever buys a computer, he / shealso uses it professionally, can write it off over several years as income-related expenses.For private use, 40 percent of the costs for the device and accessories must be deducted. A computer is assumed to be used for three years, so the deduction of the costs (i.e. the remaining 60 percent) for wear and tear is spread over three years.

DANGER: However, you cannot sell a computer that you buy for your child's education.

The new home office package negotiated by the social partners brings improvements for all those who work in the home office. For those affected, that means: Yes Home office for at least 26 days in the year you can buy ergonomic furniture that was specially purchased for the home office, tax deductible. And at a height of up to 300 euros per year (for 2020 up to 150 euros). This also applies to furniture that was bought in 2020 for the home office. The important thing is to keep your bills and not throw them away!

  • Write off the works council contribution

The works council contribution is deducted from the payroll by the employer. However, it does not yet have a tax-reducing effect. That's why it's worth itEnter the entire works council contribution in the employee tax assessment under “Other income-related expenses”.

  • Write off union dues

Union dues may then be used asAdvertising expensescan be asserted if this has not yet been withheld by the employer and taken into account in the payroll accounting.

  • Exceptional costs

Examples of extraordinary burdens with a deductible are:Medical costs, health resort costs, Costs for a retirement or nursing home and for home care and care for relatives and funeral costs.The amount of the deductible depends on the income.

Exceptional costswithout excess are: costs for thatDisaster Damage Removal and additional costs due to adisabilityor for a necessary diet. Detailed information

Do you have to send invoices?

No. Bills and receipts shouldbut kept for seven yearsin case the tax office asks.

You can also find all information on the employee tax assessment at www.bmf.gv.at and www.arbeiterkammer.at.