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General managers

General managers

Last reviewed 09 Mar 2023

Civil law

Contract of employment, contract for work and services, freelance contract for services, contract, etc.

Social insurance

Generally employees: insured with the ASVG
Exception: generally insured with the GSVG

Income tax

Employees: payroll tax including all non-wage labor costs
Self-employed: personal income tax, but generally with non-wage labor costs nevertheless

VAT

Employee: no VAT

Self-employed: VAT (option under certain circumstances)

Work permit

Work permits necessary for third-country nationals, easier conditions for key workers

For self-employment with contract for work and services, no work permit necessary

Residence permit / Settlement permit

Automatic right of residence and settlement for all EU/EEA citizens

Liability

In case of negligence, e.g., with respect to employer’s taxes, delay in declaring insolvency, in case of insolvency generally with respect to VAT and payroll-related taxes

Minimum remuneration

Mostly subject to collective agreements, otherwise appropriate remuneration; fines in case of too low remuneration

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As your partner, we are on an equal footing, and we can support and assist you to achieve your business goals. Grow with us – and continue to boost your success

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Robert Lovrecki

Partner

Contact

The TPA Group
Wiedner Guertel 13, Turm 24
1100 Vienna

Opening Hours:

Mo-Th: 08:00 – 17:00

Fr: 08:00 – 14:00

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