The Tax Amendment Act (AbgÄG) 2023 clarified that flat-rate travel expense allowances must be electronically reported to the Austrian tax office using form L 19 or L 16 only if these allowances are paid as part of an employment relationship.
If flat-rate travel expense allowances are paid to individuals who, for example, earn income from a trade or freelance activity, there is no obligation to report them to the Austrian tax office.
