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Lump sum income-related expense for expatriates

Expatriates are entitled to a lump sum income-related expense (2.1.1) of the lower of:

1. Ìý

   •ÌýÌýÌýÌý 20% of the assessment base

2. Ìý

   •ÌýÌýÌýÌý EUR 10,000 per year

The pay slip for the calendar year in question is used to determine the assessment base.

If the activity does not cover the whole year, the lump sum for income-related expenses must be prorated accordingly.

Tax-free cost reimbursements such as travel per diems (3.3) and mileage allowances (3.2) do not reduce the lump sum amount for expatriates.

Expatriates for this purpose are persons who have not been resident in Austria for the last ten years, who are:

1. Ìý

   •ÌýÌýÌýÌý temporarily employed in Austria on behalf of a foreign employer

2. Ìý

   •ÌýÌýÌýÌý within the framework of an employment relationship with an Austrian employer (group company or permanent domestic establishment within the meaning of EStG, s 81), and

3. Ìý

   •ÌýÌýÌýÌý subject to tax in Austria because Austria has the right of taxation

The employment in Austria may