½Û×ÓÊÓÆµ

Home / Tolley's Global Mobility: Employment Taxes (Europe) /Austria /1. Payroll basics /1.4 Other payroll costs / 1.4.4 Employer tax of the municipality of Vienna (DGA, subway tax)
Commentary

1.4.4 Employer tax of the municipality of Vienna (DGA, subway tax)

Austria

This is called Dienstgeberabgabe der Gemeinde Wien (DGA, U-Bahn Steuer).

All employers who employ at least one employee whose work place is in Vienna must pay the employer tax. It does not apply to employers of:

  1. Ìý

    •ÌýÌýÌýÌý freelancers

  2. Ìý

    •ÌýÌýÌýÌý employees over the age of 55

  3. Ìý

    •ÌýÌýÌýÌý disabled employees

  4. Ìý

    •ÌýÌýÌýÌý apprentices

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

Web page updated on 17 Mar 2025 15:35