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Starting 2019, the Family Bonus Plus replaces the tax deductibility of childcare costs and the child allowance („Kinderfreibetrag“). Find more details about the modalities for the application and the duties of the employer.
The Family Bonus Plus is a tax deduction with a maximum amount of EUR 1.500,00 per child and per year up to the age of 18. After the 18th birthday, the maximum amount of the bonus is EUR 500, provided that the family allowance („Familienbeihilfe“) is received for this child. The Family Bonus Plus can either be considered by the employer in the monthly payroll accounting or claimed in the annual employee tax assessment.
In the case that the bonus should be considered in the monthly payroll accounting, the form E30 has to be completed and submitted to the employer. You can find the form in English here:
The form must contain information about the child (name, insurance number, date of birth, residence country) and about a possible split between the spouses/partners. Furthermore, the employer needs the family allowance confirmation.
If the employee opts for the consideration of the Family Bonus Plus in retrospect, this can be done via the annual employee tax assessment, by enclosing form L1k. In this case, the payment will be made in 2020.
The Family Bonus Plus is due for children in Austria. For children in the EU/EEA region or Switzerland, the bonus is indexed (increased or decreased) and thus adjusted to the price level of the country of residence. Please note that there is no bonus for children in third countries (i.e. outside the EU/EEA or Switzerland).
In a few circumstances, a change notification (form E31) is required, e.g.:
Duties of the employer