Freelancing Explained -
Did you know?

Everything The topics of tax office, tax and insurance are a very complex field. We have tried to provide a little clarification and orientation in the following. We can never replace a tax advisor. It is intended as a guide, without any claim to completeness.

Did you know?

  • Private overnight stays (for example with a colleague) during a project can also be written off.
  • Special expenses such as high, unexpected medical expenses can also be written off.
  • In the case of items that are used not only for work but also for private purposes (e.g. computers), a certain percentage can be written off.
  • "Church shenanigans" must be taxed, even if the parish is the principal or is paid in cash.
  • The “Travel Expense Paradox”: It doesn’t matter how much of a project’s payment is classified as a fee and how much as travel expenses. The tax office takes the total income and then calculates the actual travel expenses incurred. If you drive a car, the official mileage allowance is €0.50 per km, even if the organizer only paid €0.15 per km. The tax office therefore deducts more travel expenses from my income than I received from the organizer, thereby significantly reducing my profit. 
  • In Austria, one is obliged to keep one's tax records for seven years. 
  • If you play abroad, you should always take an A1 form ("Entsendebescheinigung") with you. You can easily apply for this form online at the SVS or you can pick it up in person at an SVS customer centre.
    This form confirms that you are insured in Austria. This means that you do not have to pay social security in the country where you are performing for the duration of the project - which would greatly reduce your fee.
  • If you "put your trade on hold" with the SVS, e.g. because you are expecting a baby, you will not pay contributions for a while. But beware, if you do not report this change to the KSVF, you will be dropped from the fund and will have to reapply completely after the end of your maternity leave, which can take several months. Get good advice (from SVS and KSVF!) if you plan to take a break from your job. 
  • Women who were covered by SVS health insurance for at least 6 months prior to giving birth are entitled to maternity benefits. The total amount is over EUR 8,084, and there is no limit on additional income for maternity benefits.