Tax advisors are regularly confronted with cases in which it turns out that Austria does not have a full taxation right on the wages of an employee who is domiciled or habitually resident in Austria, but the employer has already levied wage tax on 100 % of the income. In many cases, a roll-up is no longer possible due to time constraints. Due to the restrictive legal provisions, a refund through assessment was not possible; a refund through a recovery procedure within the meaning of Section 240 Federal Fiscal Code (BAO) resulted in very long procedural periods and was burdened by legal uncertainty. Fortunately, the Tax Amendment Act 2022 (“Abgabenänderungsgesetz 2022") introduced amendments that are intended to eliminate the existing inadequacies and legal uncertainties. These are presented in this article.
