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One of the key provisions is the introduction of a telework allowance, which allows employers to pay employees a tax-free stipend to cover the costs associated with working from home. Employers can now pay up to 300 euros per year to employees who engage in teleworking as a lump sum that is not subject to tax.
The new framework allows telework from various locations if the employer does not own these locations. This offers flexibility for employees who may work remotely from multiple settings, such as coworking spaces or while traveling.
Austria adopted the Teleworking Act
Industrial Relations and Labour Law | Nov 2024
The Austrian Teleworking Act was published in the Federal Law Gazette on 19 July 2024 and will come into force on 1 January 2025. The new legislative package regulates not only working from home, but also "working from anywhere", thereby enabling flexibility for employees and employers. The accident insurance cover for employees will also change as a result of the Teleworking Act.
Austria: From home office to "working from anywhere"
Baker & McKenzie | Aug 2024
Amendments to the Austrian Labour Law
DLA Piper | Mar 2024
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Austria Employment and Labor Law
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Establishing A Business Entity In Austria
International Lawyers Network via JD Supra | Jan 2023
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