Looking to hire in Austria

Austria does not set a statutory deadline for submitting expenses, and even prior-year expenses may still be submitted and approved, subject to company policy. Employees are encouraged to submit expenses promptly to ensure timely reimbursement.

For business travel and mileage claims, employees must complete specific forms. These forms capture trip details and are mandatory for compliant reimbursement.

Communication and workspace costs can be reimbursed, but tax treatment depends on whether the expense is business-related or personal. Standard invoices or receipts are generally required, and must clearly show when, where, and for what service the payment was made.

Work equipment and office supplies are generally reimbursed tax-free when supported by proper invoices or receipts showing the key transaction details and, where required, the employee’s name.

Most business travel expenses in Austria can be reimbursed on a non-taxable basis when supported by appropriate travel documents such as tax invoices, receipts, tickets, or booking confirmations that clearly show payment details and, where required, the employee’s name. Mileage reimbursements are also non-taxable when supported by a properly completed driving logbook and paid within the specified rate and distance limits.

Reasonable meal and entertainment costs incurred for business purposes are generally reimbursed tax-free when backed by a tax invoice or receipt showing the date, amount, currency, merchant, and description. Tips that are visible on the bill and supported by bank payment confirmation may also be reimbursed.

Certain professional development and promotional costs can be reimbursed tax-free when supported by a proper tax invoice that clearly identifies the service provider and, where required, the employee.

Under EU rules, employers must reimburse protective eyewear and eye exams when they are required due to screen work, and the need is confirmed by a medical exam or health and safety assessment. These reimbursements are non-taxable up to a defined annual limit, provided receipts or tax invoices and medical documentation are supplied.

Employees traveling on business for more than 3 hours are entitled to a per diem, calculated under the applicable collective bargaining agreement. Per diems and mileage claims must be submitted within 4 months after the end of the business trip, otherwise the claims expire, and employees must complete the Business Travel Per Diem Form for each qualifying trip.

Mileage reimbursement rates in Austria depend on the type of vehicle and the year, with non-taxable treatment up to specific annual kilometer limits. A driving logbook with all mandatory details and the employee’s signature is required to support mileage claims, and per diems and mileage must be submitted within 4 months after the trip ends.

National per diem rates are defined by Austrian regulations and vary by destination and year. Within Austria, there are separate day and night rates, while international travel follows government per diem tables for each country.

For employees under the EOR collective bargaining agreement, domestic per diem rates are set by that agreement and may differ from the national maximums. If the CBA rates are lower than the national rates, employees can claim the difference in their annual tax assessment as additional deductible expenses.

For domestic travel from January 1, 2026, the actual per diem depends on how many meals the employer provides. The full day rate applies when no meals are provided, and the rate is reduced when breakfast, lunch, dinner, or multiple meals are covered by the employer.

For international travel from January 1, 2026, per diem rates are based on the Austrian Federal Employees’ regulation for the relevant country. The applicable day and night rates are adjusted depending on how many meals and whether accommodation are provided by the employer.