The new version of the annual pay slip L16 (applicable for periods starting 1 January 2026) contains a number of additional data fields which partly raise questions. The Federal Ministry of Finance (BMF), which is working on clarifying these issues, has recently published a Questions & Answers collection (FAQ) addressing selected practice relevant topics (such as fringe benefits and tax exempt deductions)....
It is done: the long announced amendment to the Austrian Income Tax Act (EStG) was published in the Federal Law Gazette on 18 February 2026 (Federal Law Gazette I No. 4/2026). This means that the following tax law adjustments have now officially entered into force retroactively:
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