Taxes
When artists and cultural workers work across borders, the question quickly arises as to which country they are liable to pay tax in. International tax law is a complex matter: each country has its own tax legislation, and it could be the case that a person must pay tax on their income in several countries. Artists and cultural workers should therefore ask the following questions before working across borders:
- In which countries do I need to pay tax on my income?
- Is only part or all of my income taxed in a particular country?
- Do I need to deal with the calculation and payment of taxes myself?
- Besides income tax, are there other taxes I need to be aware of?
The following chapters provide an overview of tax liability in different countries as well as detailed information on tax regulations in Austria.
If, together with others, you want to set up an association in Austria to promote art and culture, there are certain tax rules you must observe. You will therefore also find a chapter on the tax liability of associations.
Attention: If in doubt, it is always advisable to contact a tax consultant for professional advice.
Important links
Government agency websites:
- Would you like to register with FinanzOnline? Click on the following link.
- The website of the Austrian state administration gives you an overview of income tax in Austria.
- Click on the following link from the European Commission for a list of the tax offices in EU/EEA countries.
- The Federal Ministry has produced an information folder on associations and taxes.
- The Austrian Economic Chambers (WKO), which represent the interests of tradespeople, inform you about the lump-sum payment of business expenses according to tax law.
- Self-employed people can use this gross-net calculator provided by the tax office to work out how much income tax they will have to pay.
- This link leads you to a list of daily and overnight allowances for business trips abroad that you can claim as business expenses.
- Here, the Austrian Economic Chambers (WKO) provide detailed information on the details which must be included on your invoices.
Private stakeholders‘ websites:
- The Austrian Tax Association provides information on which business expenses are tax-deductible in their ABC of Business Expenses.
Checklist
- Do you work in several countries, or do you work in one country and live in another? Contact the tax offices of the countries involved to clarify where you are resident for tax purposes.
- Don't forget to register with the tax office at FinanzOnline if you want to become self-employed in Austria.
- Are you self-employed in Austria? Your registration at FinanzOnline is not mandatory in most cases but can often be financially advantageous.
- Are you self-employed? Work out what your net turnover is. If it is €35,000 or less, you are a small business owner. If you have high operating expenses, it might make sense to apply to the tax office for standard taxation.
- Keep invoices for your business expenses and extraordinary expenses so that you can document your expenses and offset them against tax.
- Are you an entrepreneur liable for VAT? Make sure that your invoices contain the necessary information:
- Click on this link for the list of details that your invoice must contain.
- Under the following links you will find sample invoices for the provision of services by small businesses in Austria and abroad.
Important forms
- Here you will find the tax office's questionnaire for your tax registration.
- The following link will take you to the attachment to income tax return E 1 for individual entrepreneurs (business income) (E 1a), in which you, as an entrepreneur, must record your income and expenses in a standardised manner.
- If you are subject to limited tax liability in Austria as a self-employed person and have to pay foreigner’s withholding tax, your client in Austria must complete form E 19 and submit it to the tax office.
- If the tax office does not automatically assign you a VAT number, you can apply for one yourself using form U15.
- Here you can find the standard tax application for small businesses: Form U12.