Brief information: Travel expenses allowances for freelance employees
Although the VwGH has declared these contributions to be taxable, the ministerial draft of the BMSG of 15 December 2005 clarifies that continue to have freedom of contribution shall apply. In § 49 of the ASVG, reference is made to § 26 of the EStG in such a way that it also applies to remuneration paid to free employees.
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© ebit Steuerberatung GmbH | Client Information
© ebit Steuerberatung GmbH | Client Information