die sterreichische Film Commission

An income tax on self-employed individuals will be assessed (annual assessment with quarterly advance payments). The self-employed person has to file a mandatory income tax return at the end of the year when:

• the revenue office requests such a tax return
• the income generated from self-employed work within a calendar year exceeds € 8,887.00 minus possible operational expenses or
• the self-employed person has generated additional income from one or more non-self-employed activities in the same calendar year and the income to be assessed exceeds € 10,000.00.

In addition, the self-employed person is personally responsible for registration with and payment of social security (government health insurance plan and retirement fund) (see paragraph 4.1.4.). Only in case of a “freelance contract” (see paragraph 4.1.4.), the contractor has to collect and pay social security premiums on behalf of the contracted party.

Wages and salaries are subject to Austrian income taxation, levied in the form of a tax deduction (“wages tax”) at the source from the employer (social security see paragraph 4).

Employers who are neither residents of Austria nor maintain a place of business operation in Austria are not subject to mandatory wages taxation. A place of business operation (office, permanent establishment) is recognized as such when it is sustained for longer than one month. The term “place of business operation” is, in this context, a broad description, i.e.: a place with the sole purpose of paying wages can be recognized as a place of business operation, a hotel room can be classified as an office.

The employee needs to have a mandatory tax assessment when:

a) the revenue office demands an assessment or
b) the wages tax is not deducted at the source (from the employer) or
c) other income (i.e. from self-employed work) over € 730.00 per calendar year was generated or
d) two or more incomes were generated within a calendar year which fall under the mandatory wages tax.