Companies in the construction industry who want to reliably avoid the occurrence of a so-called client liability have two options under sec 67a para 3 ASVG. Either they split the payment and transfer 25 % of it to the special service center (sec 67c ASVG), of which 20 % goes to Austrian social security and 5 % to wage-related taxes (sec 82a ITA); or the hired company appears in the list of companies exempt from client liability at the time the compensation for work is paid (sec 67 para 3 ASVG). Some clients only accept business partners who appear in this list in order to avoid the deduction and transfer procedure. Johannes Derntl examines the question of whether and under what conditions foreign companies can also be included in this list.
