Section 109a Declaration

As of January 1, 2021, volunteers at HTU Graz must also be reported in accordance with Section 109a of the Income Tax Act (EStG). In general, anyone is required to file a report if:

• the total net remuneration received during the calendar year, including any reimbursed travel expenses, exceeds €900, 
  or
• the (total) net remuneration, including any reimbursed travel expenses, for a single service exceeds €450.

See: https://www.wko.at/service/steuern/Die_Mitteilungspflicht_gemaess_109a_EStG.html

The year is over - what needs to be done now?

1. You are responsible for reporting remuneration payments to all relevant authorities (FinanzOnline, Familienbeihilfe, etc.).
2. At the end of the calendar year, our tax advisor will file the § 109a declaration. To do this, the collected data will be sent to our tax advisor, who will submit the report to the tax authorities.

Failure to file this report may result in heavy fines! As always, please ask if you have any questions!

We reserve the right to take legal action in the event of false information provided during registration.