{"id":16022,"date":"2022-12-29T22:19:12","date_gmt":"2022-12-29T21:19:12","guid":{"rendered":"https:\/\/huebner.virtuosen.at\/?p=16022"},"modified":"2023-04-20T23:17:04","modified_gmt":"2023-04-20T21:17:04","slug":"the-end-of-the-cold-progression-is-set","status":"publish","type":"post","link":"https:\/\/www.huebner.at\/en\/the-end-of-the-cold-progression-is-set\/","title":{"rendered":"The end of the \u201cCold Progression\u201d is set"},"content":{"rendered":"

The \u201cCost of Living Relief Package II\u201d has already been enacted by the parliament. Thereby, an automatic inflation adjustment of the substantial component elements in income taxation takes place starting in 2023.\u00a0 The two lowest-income tax brackets were increased by 6.3 %, while the rest by 3.47 % (These are two-thirds of the Inflation rate between July 2021 and June 2022).<\/p>\n

Here\u2019s an Overview of the Changes:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n
Income 2022<\/th>\nIncome 2023<\/th>\nTax Rate 2022<\/th>\nTax Rate 2023<\/th>\n<\/tr>\n<\/thead>\n
Up to \u20ac 11,000<\/td>\nUp to \u20ac 11,693<\/td>\n0 %<\/td>\n0 %<\/td>\n<\/tr>\n
Up to \u20ac 18,000<\/td>\nUp to \u20ac 19,134<\/td>\n20 %<\/td>\n20 %<\/td>\n<\/tr>\n
Up to \u20ac 31,000<\/td>\nUp to \u20ac 32,075<\/td>\n32,5 %<\/td>\n30 %<\/td>\n<\/tr>\n
Up to \u20ac 60,000<\/td>\nUp to \u20ac 62,080<\/td>\n42 %<\/td>\n41 %<\/td>\n<\/tr>\n
Up to \u20ac 90,000<\/td>\nUp to \u20ac 93,120<\/td>\n48 %<\/td>\n48 %<\/td>\n<\/tr>\n
Up to \u20ac 1,000,000<\/td>\nUp to \u20ac 1,000,000<\/td>\n50 %<\/td>\n50 %<\/td>\n<\/tr>\n
Starting \u20ac 1,000,000<\/td>\nStarting \u20ac 1,000,000<\/td>\n55 %<\/td>\n55 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Furthermore, the following are increased by 5.2%:<\/p>\n

    \n
  • The \u201cSole-Earner Deduction\u201d and \u201cSingle Parent Deduction\u201d<\/li>\n
  • The \u201cAlimony Deduction\u201d<\/li>\n
  • The (increased) \u201cTransportation Deduction\u201d and the \u201cSurcharge from the Transportation Deduction\u201d<\/li>\n
  • The (increased) \u201cPension Deduction\u201d and<\/li>\n
  • The maximum amount for the \u201cSocial Insurance Refund\u201d<\/li>\n<\/ul>\n

    On the other hand, quite a lot of items were\u00a0not adjusted<\/strong>\u00a0such as the following:<\/p>\n

      \n
    • The \u201cAssessment Allowance\u201d (\u20ac 730)<\/li>\n
    • The \u201cAdvertising Expenses Allowance\u201d (\u20ac 132)<\/li>\n
    • The \u201cDaily and Overnight Allowances\u201d (\u20ac 26.40 and \u20ac 15)<\/li>\n
    • The \u201cTurnover Limit for the Flat-Rate Operating Expense Allowance\u201d (\u20ac 220,000)<\/li>\n
    • The \u201cLuxury Limit\u201d for passenger cars (\u20ac 40,000)<\/li>\n<\/ul>\n

      Tip for Employer:<\/strong><\/p>\n

      Subsidies to employees for the use of a CO2<\/sub>– emissions-free car in relation to Car-Sharing for non-business-induced trips are tax-free up to \u20ac 200 per year starting 2023. The subsidies can be made through direct payment or gift certificates.<\/p>\n

      Preview:<\/strong><\/p>\n

      With \u201cCost of Living Relief Package III\u201d, it was decided that the \u201cFamily Subsidy\u201d and many other social benefits will be automatically adjusted to the inflation in the future. For 2023, the increase will amount to 5.8 % (corresponds to the inflation rate between August 2021 and July 2022). In addition to the \u201cFamily Subsidy\u201d, it also comprises the \u201cChild Care Allowance\u201d, \u201cChild Deduction\u201d, and \u201cStudy Grants\u201d (for the first time starting 1. Sep. 2023)<\/p>\n","protected":false},"excerpt":{"rendered":"

      The \u201cCost of Living Relief Package II\u201d has already been enacted by the parliament. Thereby, an automatic inflation adjustment of the substantial component elements in income taxation takes place starting in 2023.\u00a0 The two lowest-income tax brackets were increased by 6.3 %, while the rest by 3.47 % (These are two-thirds of the Inflation rate […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[59],"tags":[],"class_list":["post-16022","post","type-post","status-publish","format-standard","hentry","category-frontpage"],"acf":[],"yoast_head":"\nThe end of the \u201cCold Progression\u201d is set - H\u00fcbner & H\u00fcbner News<\/title>\n<meta name=\"description\" content=\"The \u201cCost of Living Relief Package II\u201d has already been enacted by the parliament. 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