Tax reform 2020/23: compulsory assessment of limited taxable persons in two employment relationships

LBG Austria - Summary: Limited taxable persons who have two employment relationships in Austria are not subject to compulsory assessment, unlike unlimited taxable persons. As a result, such persons fall into a lower progression level, because the sum of both salaries is not added to calculate the tax. In order to eliminate this unevenness of taxation, for persons with limited tax liability from 2022 a compulsory assessment is to be introduced in the case of two employment relationships.

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