Up until now, foreign companies which employed employees in Austria or seconded employees to Austria were only obliged to monthly withhold Austrian wage tax if their business activities in Austria constituted a so-called “wage tax permanent establishment” (i.e. if a business is wholly or partly conducted in Austria from an office, factory or other physical presence, or construction activities lasting longer than 6 months are carried out in Austria). As per 01/01/2020, the monthly wage withholding tax obligation is extended. Even if the foreign company is not constituting a wage permanent establishment in Austria it is still obliged to monthly withholding wage tax if
The new regulation is therefore applicable, for example, in the following cases:
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