Change the time/date of your booking In general, the rebooking conditions for the upgrade to Business Class depend on the conditions of the base Economy fare.For example, a "Light" fare for which an upgrade is purchased into Business Class, will remain non-rebookable and nonrefundable.Austrian tax law distinguishes between regular payments, which recur on a regular basis (eg every month), and special (non-recurring) payments.A special tax regime for special payments not exceeding one-sixth of regular payments exists: Therefore, and also due to collective agreements, it is very common to pay the yearly salary in 14 installments, 12 recurring payments (one each month) and a holiday and a Christmas payment as bonus.Still, a tax return is required in case the individual has additional income, not previously subject to employer withholdings, in excess of EUR730.Please note that for foreign income from investment a threshold of only EUR22 applies under certain conditions.The meat-eaters amongst you should try the "Stelze" at Luftburg in the Prater or the "Tafelspitz" at Plachutta: has an excellent network of underground and mainline trains, trams and buses.A standard ticket (2.20) is always only valid in one direction.
Shake hands with the people you meet and look into their eyes.Kissing a lady′s hand is still seen in Vienna, but of the "showing-off" category and anachronistic in my view.If a man in Austria (and the countries of the former Empire) kisses a hand, he ideally waits until the hand is presented to him (the lady decides how high she wants to lift the hand or how far she wants the gentleman to bow).Tax returns and compliance Tax rates Residence rules Termination of residence Economic employer approach Types of taxable compensation Tax-exempt income Expatriate concessions Salary earned from working abroad Taxation of investment income and capital gains Additional capital gains tax (CGT) issues and exceptions General deductions from income Tax reimbursement methods Calculation of estimates/prepayments/withholding Relief for foreign taxes General tax credits Sample tax calculation All tax information is summarized by KPMG Alpen-Treuhand Gmb H Wirtschaftsprüfungs- und Steuerberatungsgesellschaft (Wien), the Austrian member firm of KPMG International. An automatic extension up to 31 March of the next following year is granted if the individual is represented by a tax adviser. What are the compliance requirements for tax returns in Austria? In general, income tax is assessed for the calendar year on the basis of an individual’s tax return, which should be filed by 30 April (if a paper version is filed) or 30 June (if filed electronically), respectively 30 September, in case salary is taxed via payroll (in certain cases), of the following year.