Details

  • Type: Publication series
  • Date: 3/14/2014

Austria – Shift from Legal Employer to Economic Employer Approach 

After years of applying the “legal employer” approach in Austria, a recent decision by the Austrian Higher Administrative Court seems to shift to an “economic employer” approach for outbound international assignments in a case where “cost allocation” was deemed an important factor. The switch to an economic employer approach should lead to greater clarity around taxing authority and from the employers’ perspective, how they are to be taxed.

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Austria – Shift from Legal Employer to Economic Employer Approach
 

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