Voluntary contributions to the Austrian pension system are deductible for income tax purposes. Similar voluntary contributions for pension systems in EU member states are, however, not deductible. This discrimination violates the fundamental freedoms of the TFEU. The discrimination cannot be justified by the coherence of the Austrian tax system. Sec 18(1) No 1a Austrian Income Tax Act has to be interpreted in light of the fundamental freedoms as allowing a deduction for voluntary contributions to EU pension systems as well.
