
If the single-earner/single-parent tax credit, the increased transportation deduction or increased pensioner credit has been applied in the current salary calculation but the conditions for these have not been met.If your income in the relevant year has exceeded 12,756 Euro and the following specific points apply:

Under the following conditions, you must enter an employee assessment (mandatory assessment) using Form L 1:
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specialist literature, professional development training costs) Additional income-related expenses (e.g.Any mandatory insurance contributions on account of marginal employment.Additional contribution to health insurance for co-insured dependants.Lump sum for commuters (unless this has already been claimed from the employer).Single-earner or single-parent tax credit (even if this has already been claimed from the employer).With an employee assessment (Form L 1), you can claim the following after the end of the year:


On the other hand, if in your case it results in an additional tax payment, you may withdraw your application for employee assessment, unless there are grounds for compulsory assessment. This often reveals that too much tax has been paid and there will be a wage tax credit direct to your account. This will cause the tax to be recalculated and distributed equally across the year. If your income has fluctuated – due to a change of job, for example – an employee assessment is worthwhile. Your wage tax is calculated as if you had earned the same amount over the entire year. In general, these regulations also apply to citizens of EU Member States in Austria.
