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 games" must be taxed, even if the parish is the client or is paid in cash.
- The "travel expenses paradox": It is not relevant how much money is paid out in a project as fees and how much money is paid out as travel expenses. The tax office calculates the total income and then calculates what has actually been spent on travel costs. If you travel by car, this is the official kilometre allowance of 0.42€ per km, even if the organiser only paid out 0.15€ per km. The tax office therefore deducts more travel costs from my income than I received in return from the organiser and thus reduces my profit significantly.
- 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.
-> Good to know: Women who were insured with the SVS for at least 8 months before the birth are entitled to a maternity allowance. This is a total of over EUR 6,000, and there is no additional earnings limit for maternity allowance.