Vienna employer levy: extension to over-55s and free service contractors
The City of Vienna plans to extend the Vienna employer levy (U-Bahn tax) to employees aged over 55, who are currently exempt. In addition, individuals working under free service contracts (freie Dienstnehmer/innen) are also to be brought within the scope of the levy.
The effective date of the planned amendments remains open: it has not yet been determined whether the new rules will take effect on 1 January 2027 or at a later date. The corresponding draft legislation is currently undergoing public consultation.
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