The employee tax assessment can be submitted by all employees of WU and is a way to get back some of your wage tax from the tax office. To help with the application process, the two staff council committees regularly organize lectures offered by the Chamber of Labour on the topic of employee tax assessment (Arbeitnehmer*innenveranlagung - ANV). This year, it was held on March 21, 2024. The lecture documents (in German) can be found here.

In this article, we would like to summarize the specific issues that typically arise for academic staff members as a result of their occupation and are relevant for the ANV. However, we would also like to point out that the use of the following information must be examined on an individual basis. Further information can be found, for example, at https://wien.arbeiterkammer.at/service/broschueren/steuerundgeld/AnleitungSteuerSparen_EN_rg_bf.pdf. The details of the regulations, including sample calculations for ANV, can be found in the tax book published annually by the Austrian Ministry of Finance.

In principle, applications for ANV can be submitted five years after the end of the respective calendar year. Use this opportunity to get a tax refund from the tax office! This is particularly relevant if your income has changed over the course of a calendar year (e.g. due to entering the workforce or changing jobs) or if deductible expenses have been incurred (e.g. due to children, illness or work-related expenses). The easiest way to submit the ANV is via the finanzonline portal (https://finanzonline.bmf.gv.at). A video guide from the Chamber of Labour on how to submit the ANV via finanzonline is available at https://www.youtube.com/watch?v=bdMwhlWE3U8 (in German only).

Incidentally, it is also possible to submit an ANV if an automatic ANV (without application) has already been carried out. This only takes place if the following conditions are met:

• No tax assessment (no ANV) was requested for the previous year by June 30.

• The tax assessment leads to a credit according to the tax authorities' calculations.

• The tax office can assume the following based on the available data:
  o Only income subject to wage tax was received.
  o No special expenses are claimed (e.g. special expenses, extraordinary burdens or deductions, e.g. single-earner/single-parent tax credit).

Details on the automatic ANV can be found here.

When is the employee assessment (ANV) relevant and when is it necessary to switch to the income tax return?

If employees only receive income from employment, the ANV is relevant.

However, academic staff members sometimes also perform self-employed activities for companies or organizations (e.g. one-off lectures, talks). If such activities are performed on a fee basis as a freelancer or contractor, an income limit of EUR 730 per calendar year is relevant for the assessment. If, in addition to employment at WU, more than EUR 730 is earned under freelance service contracts, a change to the income tax return is necessary. If, for example, an academic staff member receives a fee of less than EUR 730 for a one-off lecture and this is the only additional income from self-employment in the calendar year, the employee remains in the ANV. If these fees do not exceed EUR 730 in a calendar year, they remain tax-free (assessment allowance). The fee received is then not declared in the ANV.

What special expenses can be claimed as income-related expenses?

The following can be claimed as income-related expenses if they are incurred for professional reasons or for business use:

• Trade union dues (only if these have not been taken into account by the employer in determining wage tax) [717]¹

• Other contributions to interest groups and professional associations [717]

• Work tools and (digital) equipment (e.g. technical devices such as cell phones, monitors, devices used in teaching or research, etc.) that are primarily used for professional activities and are not provided by the employer [169] or [719]

• running costs such as internet or cell phone contracts (only if no employee cell phone is provided by the employer) [169]

• Licenses for software [169]

• Fees for online access [169]

• relevant specialised literature (which is specifically relevant to the specified job title) [720]

In the case of mixed use for private and professional purposes (e.g. work equipment or running costs) and without specific proof, 60% are assumed to be for professional use.

For WU employees, contributions / membership fees to

• the Association of Teaching and Research Staff at WU (VMFL),

• the Association of Full Professors (UPV) and

• other scientific associations (AOM, ACM, AIS, etc.)

may be particularly relevant.

Tax regulations for home office [158]

The specific regulations for home office in the ANV (e.g. deduction of ergonomically suitable furniture, home office flat rate) only apply if the corresponding home office days (at least 26 days per calendar year) are also shown on the pay slip. As WU does not currently apply this for academic staff, this option cannot currently be used.

Privately incurred costs for work-related travel [721]

In the case of job-related trips (e.g. conference trips) that are not or not fully reimbursed by the employer, the privately paid amount can be claimed as income-related expenses under certain circumstances (detailed information can be found in the Tax Book).

Education and training costs / language courses [722]

Expenses for training measures or further training are deductible as income-related expenses if the training measure serves to improve one’s knowledge and skills in the current occupation. This may include tuition fees and costs for studying at university, for example. Costs for foreign language courses (i.e. languages other than one’s mother tongue) can also be recognized as income-related expenses if required for occupational purposes. This can also include German language courses.

Can work rooms in a private home be claimed? [159]

As a rule, expenses for rooms used for work in your own home (e.g. furniture, pro rata operating and rental costs) are not deductible if WU provides a workplace.

Other income-related expenses / works council contribution [724]

No works council contribution is charged at WU.

In addition to these job-related expenses, there are many other extraordinary burdens that may arise from the individual private situation of the employee that may be recognised in the ANV. You can find a lot of information and tips on these in the linked documents. If you have any questions, you can also contact the Academic Staff Council at wiss.betriebsrat@wu.ac.at. In addition, the Chamber of Labour and the tax office also offer support in submitting the ANV. In complex cases (e.g. relocation from/to abroad, additional self-employed income on a larger scale), we recommend to consult a tax advisor.

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^{1 „For easier application, the numbers in brackets refer to the coding of the ANV form.“}

^13.06.2024

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