With each new year, tax regulations change, impacting how much you can deduct and what benefits you can claim. Let’s compare the tax return process in 2024 and 2025 to see what’s new and how these changes might affect you:
Income-Related Expenses:
In 2024, employees could deduct various work-related expenses such as internet, telephone, work clothes, tools, and workplace costs. If these were not itemized, a lump sum of €132.00 was automatically credited. In 2025, this lump sum remains unchanged, despite continued increases in inflation and living costs.
Commuter Flat-Rate:
The commuter flat-rate has seen adjustments in recent years. For instance, in 2024, individuals who met the requirements but did not pay income tax (income less than €12,816) could receive a commuter supplement of up to €1,331.00.
In 2025, there is a commuter supplement of up to €1,398.00, ensuring that individuals commuting long distances continue to receive financial support. Check detailed information based on your case here: Read here.
Home-Office (Teleworking):
For 2024, employees working from home could receive €3 per day as a home office allowance, applicable for up to 100 days per year (maximum €300 back). Additionally, ergonomic office furniture costs were deductible up to €300 per year, provided at least 26 home office days were logged.
As of 01.01.2025, the home office lump sum will be changed to teleworking lump sum and the home office days will be renamed to teleworking days. The other requirements and the amount of the telework lump sum remain the same. There will only be an expansion of the locations where teleworking can be carried out.
Family Bonus:
In 2024, the Family Bonus amounted to €2,000 per child per year for children under 18 and €650 for children over 18 if family allowance was still received. An important update was the minimum child allowance increase from €550 (2022) to €700 (2024).
In 2025, the Family Bonus for both children under and over 18 remains unchanged.
While some aspects of the tax return process remain unchanged, minor adjustments in allowances and deductions reflect economic trends and government policies. Whether you’re an employee, commuter, or parent, it’s important to stay updated on how these changes impact your tax return.
For personalized advice or questions about taxes in Austria, feel free to comment below or check official resources!
https://www.finanz.at/news/familienbonus-700-euro-steuern-10863/
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