The A1 Form certifies which national labour and social security law provisions apply to a given person (e.g. for postings or activities in several countries).
Acceptance age is the age of a policyholder at the start of insurance. Some forms of insurance can be taken out only up to a given age, which is called the maximum acceptance age.
State accident insurance generally covers medical costs associated with an occupational accident and also accident-related costs (ambulance transport, follow-up costs, etc.).
The documentation of business transactions for external purposes, especially for the commercial balance sheet and tax balance sheet, but also for internal cost accounting, is referred to as accounting.
Additional earnings while receiving unemployment benefit, unemployment assistance or educational leave allowance: In principle, it is possible to earn additional income to the extent of marginal employment while receiving unemployment benefit.
The amendment to the KSVF Act also established a support fund for artists in social, family, health and financial emergencies or to cover necessary extraordinary expenses.
An apostille is a short-form legalisation of documents currently used for international legal relations by approx. 100 countries, including Austria. The format of an apostille is standardised and must not be changed.
The articles of association regulate the relationship between the shareholders, e.g. management, profit and loss sharing, voting relationships and rules in the event of death, resignation or liquidation. In Germany called “Satzung”, in AT/CH “Statuten"
An artist is anyone who is artistically active and creates works in the visual arts, performing arts, music, literature, film or contemporary art forms.
The Central Association Register (ZVR) is a public register set up at the Federal Ministry of the Interior in which all Austrian associations are entered. Each association is assigned a number, the ZVR number.
All professional representation authorities accept applications in accordance with the Settlement and Residence Act, all professional representation authorities with visa authorization accept visa applications.
In addition to the payment of twelve monthly salaries per year, the Austrian system of salaried employment provides for special payments twice a year amounting to a further month's salary (13th and 14th month's salary).
Child benefit in Austria is granted as a monthly allowance to parents for their child/children, regardless of whether and in which form the parents are employed.
After the birth of a child, parents in Austria are generally entitled to benefits that may be dependent on income or not. Childcare allowance is a separate benefit provided by the state and granted on application.
A collecting society is an institution which collectively exercises copyrights and related right on behalf of a large number of copyright holders or holders of related rights with a view to joint exploitation.
A collective agreement is an agreement concluded between employer and employee representatives in a given industry or occupational group. This agreement governs the framework of contracts and defines applicable minimum standards.
Collective exercise (of rights) refers to the fact that an institution (here: collecting society) exercises the rights of its members (here: creators) collectively, so that not every individual has to exercise their rights individually.
In a commitment letter, the inviter confirms that they will defray all expenses a public authority may incur for an artist. Non-EU citizens who wish to work in Austria, but cannot prove a secure livelihood, need a commitment letter.
The companies register is a public register maintained by the regional courts (in Vienna by the Vienna commercial court, in Graz by the regional court for civil matters). Each legal entity is assigned a number in the companies register.
The Act on Social Insurance for Commerce and Trade (Gewerbliches Sozialversicherungsgesetz, GSVG) governs compulsory insurance of all persons qualifying as “self-employed“.
The following are compulsorily insured under the ASVG: Employees, marginally employed persons (only accident-insured), freelancers, home workers, children in their parents' company, board members and managing directors.
In the event of sickness or accident, employed persons are entitled to continued pay for the duration of six weeks if they did not cause the sickness or accident by intent or gross negligence.
According to the General Civil Code (ABGB) a contract for work and services exists when someone undertakes to produce a work in return for payment. In contrast to an employment or service contract the result is decisive in a contract for work and services
A copyright notice informs about the copyright to a work. It is advisable to add such a copyright notice. A copyright notice does not, however, affect the protection of a work, since copyright arises on creation of a work.
The copyright term describes the “lifespan” of a copyright or ancillary right. At the end of the copyright term, the copyright expires and the work can be used by everyone.
The Social Insurance Institution for Trade and Industry SVA and the insurance for civil servants BVA have a so-called deductible of 20% for medical services. This means that you have to pay 20% of the medical services yourself.
In Austria, family members often have a right of dependent coverage with the statutory health insurance provider and of being included in their benefit regime. This applies to spouses, civil partners and cohabiting partners and children.
In accident insurance, the dismemberment schedule is a measure for the degree of invalidity. The dismemberment schedule defines percentage rates for limbs (arm, hand, thumb or toes), for organs (e.g. kidney or spleen), and for the sensory organs (e.g eye)
In Austria, employees may generally be granted leave by their employer for a period of at least two months and up to one year for further education and training. This leave must be agreed upon by the employer and the employee.
The European Economic Area came into being in 1994 by an agreement concluded between the European Union (EU) and the so-called EFTA states (Iceland, Liechtenstein and Norway). The EEA states form a common market.
The European Health Insurance Card (EHIC) is generally valid in all countries of the European Union. . In many European countries, the costs of medical appointments and other medical services must be advanced in cash and then handed in for settlement.
If a visa applicant is unable to submit proof of sufficient own funds, a person, company or association having its main residence or seat in Austria may give a statement of commitment.
An employment permit is a permit issued by the AMS on application of the employer which allows a certain person to work for a given time period at a defined institution.
An employment contract exists if someone commits themselves to perform work for another person. It is mutually binding, as both contracting parties (employer & employee) have rights as well as duties.
An endorsement is an official confirmation inserted in a passport allowing entry, transit or stay in a foreign country. Visa applications may only be filed with Austrian representations which have the power to issue endorsements.
The European Health Insurance Card (EHIC) is generally valid in all countries of the European Union. . In many European countries, the costs of medical appointments and other medical services must be advanced in cash and then handed in for settlement.
Exclusive right of use (exclusive license) means that the rights holder can exclude all others from use. The rights holder may, however, allow third parties (usually against compensation) to use the specific work in a given form.
You may apply to be exempted from the payment of prescription fees and deductibles on doctor’s fees in given family or health circumstances or if your income is low.
An extract from the association register within the terms of the 2002 Law on Associations provides information on the legal status of an association and the current representation.
Family allowance in Austria is granted as a monthly allowance to parents for their child/children, regardless of whether and in which form the parents are employed.
Spouse or registered partner, provided they have completed 21 years of age at the time the application is submitted, as well as unmarried children up to the age of 18, including adopted and step children.
A freelance service contract exists if someone provides their labor for a specific or indefinite period of time in return for payment without becoming personally dependent. There is no statutory regulation.
Free service contractors carry out their work largely independently. In terms of labour law, they can freely agree on arrangements. In terms of social insurance law, they are more or less equal to employees.
Self-employed persons carry out activities at their own responsibility and as freelance professionals. Freelance professions include tax advisors, chartered accountants, medical doctors lawyers, etc.,...
Anyone who works in several EU countries, e.g. lives close to the border or realizes projects, is subject to the social law of the country of residence, provided there is “substantial” employment there.
Term used in VAT law. Under the general clause, the “place of supply” is determined depending on whether services are supplied to a foreign company or to a private person. From this, it is then derived in which country the supply will be taxed.
General partners are partners with full liability in a general partnership (Offene Gesellschaft, OG) or a limited partnership (Kommanditgesellschaft, KG), who are liable for losses also to the extent of their private assets.
An “ideal” association is the most frequent and typical form of an association. A non-profit purpose is not directly aimed at economic activity and therefore not at generating profits.
The Law on the Promotion of new businesses (Neugründungsförderungsgesetz, NeuFöG) was adopted to help start-ups save costs during formation and takeovers.
The characteristic of both natural and legal persons is their legal capacity, i.e. they themselves have rights and obligations and can therefore sue (and be sued) in court.
Liability refers to the fact that a party other than the person directly affected takes on responsibility for a loss or damage, in other means an obligation to compensate for damages (third-party liability).
Persons who do not have a place of residence or habitual residence in Austria (= that place where you spend more than six months /183 days a year) are subject to limited tax liability in Austria
Marginally employed persons are persons whose income from a (genuine or freelance) employment contract does not exceed the marginal earnings threshold. Income up to this limit is exempt from insurance, provided there is no other employment.
Acc. to the Maternity Protection Act, expectant mothers may no longer be employed from the beginning of the eighth week before the expected date of delivery. In order not to suffer any financial losses, they receive a maternity allowance.
If a foreign fee recipient in Austria does not receive more than EUR 1,000 in total per calendar year from an event organiser and does not earn more than EUR 2,420 in Austria in that year, no foreigner's tax is payable.
Owing to the way in which the Austrian social insurance system is organised, it may be necessary to register for concurrent insurance with different social insurance providers, when different activities are carried out.
New self-employed persons are persons who generate income from self-employment through business activities but do not require a business license (e.g. artists, lecturers, psychotherapists) and have a contract for work and services.
Since July 1, 2011, the employer of a foreign worker is obliged to report the start and end of the employment relationship to the responsible regional office of the AMS within 3 days.
Since 1 July 2011, employers of foreign nationals are under an obligation to report the start and end of an employment within 3 days to the competent regional AMS office.
The tax office sends the income tax assessment notices to the SVA so that it is informed of the self-employed income. A penalty surcharge of 9.3% is levied if compulsory insurance is established at a later date.
The pension amount is calculated based on the length of insurance and the amount of contributions paid. In Austria, entitlement to a pension arises after 15 contribution years.
A distinction is made between personal pensions (old-age pension, corridor pension, heavy work pension, etc.) and survivors' pensions (widow's/widower's pension, pension for surviving registered partners, orphan's pension).
In the case of a cross-border service provided by an Austrian company to a foreign private individual, it applies according to the general clause at the place of business of the Austrian entrepreneur (place of business principle).
If services are supplied by an Austrian business (B2B – business to business) across national borders, they are deemed to have been supplied at the place where the recipient operates his or her business (place-of-supply principle) under the general clause
The following applies to persons who want to work within the EU: the country of origin remains responsible for social insurance for temporary work up to 24 months in another EU Member State. The underlying principle is that of a temporary posting abroad.
The purpose of publishing a judgment is to inform the public about an infringement of the law. Publication may be in different media but also on Internet. It depends on the individual case how and where a judgment must be published.
In civil law, recourse means that a person liable to pay compensation for damages (e.g. an insurance company) falls back on a third party (e.g. person causing a damage) who is liable vis-à-vis the former.
Residence title for persons with high-level qualifications, skilled workers in professions with a shortage of staff, other key staff, start-up founders and graduates of Austrian universities/universities of applied sciences.
New self-employed persons who expect to earn an income above the annual marginal earnings threshold in the current year must register with the Social Insurance Institution for Trade and Industry (SVS).
The representation of non-natural persons by their corporate bodies is referred to as organic representation. A (non-natural) person can act and appear in legal transactions through their representatives.
In Austria, many professions, like translators, require a trade license. This affects social insurance and mandates membership in the Austrian Federal Economic Chamber.
A residence permit is a title allowing a person to legally stay in a certain territory for a defined period of time. A residence permit, however, does not automatically entitle the holder to take up an activity in that territory.
Entitles a person who is not a national of an EEA state or Switzerland (i.e. third-country nationals) to stay in Austria for more than 6 months. For stays of up to 6 months within one year, a visa must be applied for.
The statutory retirement age in Austria is currently 65 years for men and 60 years for women. The retirement age for women will be gradually raised in the coming years. All women born after June 1968 will have to work until the age of 65.
Reverse charging (transfer of tax liability) is a VAT rule applicable to cross-border services between companies according to which, under the general clause, the tax liability passes from the supplying company to the foreign company receiving the supply.
The Rome I Regulation is an EU regulation governing contractual obligations within the European Union. It lays down which national law applies to contracts.
The Schengen agreements were international agreements designed in particular to eliminate stationary border controls at the internal borders of the participating countries. The term refers to the countries that have joined the Schengen Agreement.
Like all new self-employed persons, self-employed artists who are compulsorily insured have been required to pay contributions amounting to 1.53% of the contribution base as a monthly pension contribution since 2008.
Residence in the federal territory for the purpose of establishing residence (longer than 6 months), the center of vital interests or taking up gainful employment that is not merely temporary.
regulates the granting, refusal and withdrawal of residence permits for foreigners who reside or intend to reside in Austria for longer than 6 months, as well as the documentation of the right of residence under EU law.
Under the new law on severance pay all employees having started a new employment as of 1 January 2003 are entitled to new-system severance pay. The pay-out depends on how the employment contract was terminated.
Under the new law on severance pay all employees having started a new employment as of 1 January 2003 are entitled to new-system severance pay. The pay-out depends on how the employment contract was terminated.
In the event of sickness or accident, employed persons are entitled to continued payment for the duration of six weeks, if they did not cause the sickness or accident by intent or gross negligence.
Simulcasting is the broadcasting of the same content across several channels at exactly the same time, such as the simultaneous availability of a programme via antenna, satellite and digital on internet.
Every self-employed person (regardless of whether a sideline activity is pursued as an employee or housewife, etc.) may apply to be exempted from pension and health insurance if a maximum annual turnover of EUR 35,000 is not exceeded.
Anyone who lives and/or works in Austria and exceeds certain income limits is subject to compulsory insurance in the Austrian social security system. This includes: Health, accident, pension and unemployment insurance.
Since small businesses are VAT exempt, they are not entitled to deducting input tax. There is, however, a possibility to opt into the standard taxation regime, meaning to voluntarily opt for VAT liability and thereby acquire the right to deduct input tax.
The Statutes are the basis for the organisation of an association. The founders of an organisation are free to design the Statutes within the framework of the law.
This makes it possible to receive unemployment benefit during the period of the suspension notification, even if the self-employed income in the calendar year in question exceeds the marginal earnings threshold - if the other requirements are met.
Switzerland is neither part of the EU nor the EEA and is therefore strictly speaking a third country. Nevertheless, Switzerland and the EU have reached agreements so that Swiss nationals and persons from EU/EEA countries are largely on an equal footing.
Balance between VAT payable and input tax which is refunded by the tax office. Depending on whether the VAT payable or the deductible input tax is higher, this results in either a debit or a credit.
The tax office at the place of residence is that tax office within the remit of which a taxable person has his or her place of residence or habitual residence.
Temporary residence permit - artists The temporary residence permit for artists is a special residence permit which requires additional criteria to be met, while other requirements (e.g. language skills) are waived.
In general, the principle of territoriality states that all persons are subject to the jurisdiction, i.e. the laws of the state on whose territory they are located.
Traders are business operators who require a trade licence for their activity under the Austrian Trade Code. The trade authorities or the Federal Economic Chamber will inform you whether you need a trade licence or not.
If a person receives unemployment benefit, they must generally remain in the country of entitlement. However, under certain conditions, they can also receive their benefits in another EU country.
is a state insurance benefit paid out by the Public Employment Service Austria in the case of entitlements acquired through employment or after payment into the unemployment insurance scheme for self-employed persons in the event of unemployment.
is a compulsory statutory insurance covering the risk of unemployment. A claim to unemployment benefits is acquired through periods of employment during which an employed activity that is subject to compulsory insurance was carried out.
Entrepreneurs who are subject to VAT receive a VAT identification number (UID number). By stating the VAT number, the entrepreneur indicates vis-à-vis his or her business partners that he or she is liable for the payment of VAT.
Entitles third country nationals who require a transit visa to stay in the international transit zone of an airport during a stopover. However, an air transit visa is not an entitlement to enter the territory of the state concerned.
Entitles holders to enter the Schengen area and stay for a maximum period of 3 months within a period of 6 months, starting with the first date of entry in a Schengen state.
A visa D (Austria) entitles the holder to stay between 91 days and up to six months in the entire Schengen area; it is not, however, a work permit. Only Austrian representations can issue a visa D.
A visa is a confirmation by a foreign country, usually inserted in a passport, allowing entry, transit or stay. Nationals of defined countries (third countries) require a visa to enter Austria and/or the European Union or the Schengen area.
Third country nationals of certain states do not require a visa for entering Austria and may stay in the federal territory for up to 3 months (e.g. nationals of Brazil, Canada, the United States).
In Austria, voluntary self-insurance is available to provide comprehensive insurance cover to persons who are not covered by compulsory insurance, such as low-income earners.
If a copyright is infringed, the copyright holders may issue a warning to the infringers. The warning is usually sent by an attorney at law, but may also be issued by copyright holders themselves.
