Viennese employer tax

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Basic data
Title: Collection of an employer fee
Long title: Law of April 24, 1970 on the collection of an employer's tax
Abbreviation: Vienna Employer Tax Act - DAG
Previous title: Law of July 11, 1969 and September 12, 1969 on the collection of an employer's tax
Type: State Law
Scope: City vienna
Reference: LGBl. For Vienna No. 17/1970 (PDF; 137 KB)
Date of law: June 12, 1970
Effective date: January 1, 1970
Last change: LGBl. No. 71/2018 of December 27, 2018
Legal text: ris.bka
Please note the note on the applicable legal version !

The Viennese employer tax or employer levy the City of Vienna (short DGA ) was founded in 1969 by the Vienna City Council decided and flows in accordance with § 9 of the Act on levying an employer levy (unofficially: Wiener employer Charges Act, short DAG ) to today, "the city of Vienna to and is to be used to build a subway. ”Because of this earmarking for co-financing the Vienna subway construction, the employer's tax is often also referred to as“ subway tax ”or“ subway tax ”.

calculation

The employer tax ( Viennese employer tax ; employer tax of the municipality of Vienna - Wr.-DG-A ) is to be paid by the employer ( § 1 DAG) for every employee whose place of employment is in Vienna ( § 2 DAG) for every week or part thereof of an existing employment relationship ( § 5 DAG). This is a fixed amount in the original amount of ten shillings . With the euro changeover , the amount was converted to 0.72 euros. On June 1, 2012, the fee was increased to 2 euros per employee and week (Section 5 DAG). To calculate the employer itself and must be each paid into the city treasury by the 15th of the month following the delivery, falls in Vienna in addition to the fees payable in all municipalities municipal tax on.

Employment relationships in which the employee is over 55 years of age or in which the weekly working time does not exceed ten hours are exempt from the fee ( Section 3 DAG).

Judicature - leading decision of the VfGH 1972

"... The purpose of the dedication [...] does not change anything in the legal character of a charge (Coll. 3159/1957). This also applies to the case of a dedication for non-sovereign tasks, because the Austrian financial constitution is not required to collect taxes only for the performance of sovereign tasks (Coll. 3033/1956, 3919/1961). […] The subject of taxation of the employer tax is not the advantages that result from the underground railway to be built using its income, but the subject of taxation is the existence of an employment relationship. [...] What the DAG understands by the existence of an employment relationship in Vienna (§ 1) is clarified in the following (§ 2) through legal definitions. [...] The employer has to pay a fee that an employee whose place of employment is in Vienna owes him his labor. This debt of the employee to the employer is the subject of the submission of the employer. The state legislature is basically free to determine the subject of a charge within the scope of its competence. However, it is constitutionally bound to the extent that it [...] must also comply with the principle of equality by ensuring that the regulation itself, in particular the delimitation of the subject of the charge, must not be irrelevant. ... "

- Legal sentence to the decision VfGH B330 / 71 u. w., ECR 6755/1972

Income from employer levy

Employer tax (subway tax) in EUR million
year Estimate Fee
income		 swell
2007 22.00 22.22
2008 22.00 22.97
2009 22.00 23.58
2010 22.00 21.82
2011 22.00 21.97
2012 22.00 41.98
2013 60.00 67.18
2014 60.00 66.23
2015 65.00 65.45
2016 65.00 66.95
2017 65.00 66.00
2018 66.00 67.36

See also

Essential sources of law

  • Law of July 11, 1969 and September 12, 1969 on the collection of an employer tax, LGBl. For Vienna No. 32, issued on December 15, 1969 (=  Landesgesetzblatt, 1969, pp. 53–54 (PDF; 75 KB) In: wien.gv.at - Vienna State Law Gazettes ). Came into force on January 1, 1970. Repealed on the day of the announcement of the LGBl. For Vienna No. 17/1970 on June 12, 1970 with effect from January 1, 1970.
  • Law of April 24, 1970 on the collection of an employer's tax (amendment), LGBl. For Vienna No. 17, issued on June 12, 1970 (=  Landesgesetzblatt, 1970 year, pp. 47–49 (PDF; 137 KB) In: wien .gv.at - Vienna State Law Gazettes ). Came into force retrospectively on January 1, 1970 (with the exception of Section 8, penal provisions; this came into force on the date of publication).
  • Law amending the law on the collection of an employer's tax. LGBl. For Vienna No. 9, issued on February 20, 2001 (=  Landesgesetzblatt, year 2001, p. 27 (PDF; 8 KB) In: wien.gv.at - Wiener Landesgesetzblatt ). Article II on the euro adjustment, entered into force on January 1, 2002.
  • Law amending the law on the collection of an employer's tax. LGBl. For Vienna No. 25, issued on April 5, 2012 (=  Landesgesetzblatt, year 2012, p. 27 (PDF; 90 KB) In: wien.gv.at - Wiener Landesgesetzblätter ). Increase in the DGA to 2 euros, which came into force on June 1, 2012.
  • Law on the collection of an employer tax in the current version in thelegal information system of the federal government(RIS).

literature

  • Vienna wants to completely change the “subway tax”. The "employee tax" - currently two euros per week and employee - is to be calculated in future according to the added value of the Viennese companies In: Die Presse / APA , March 15, 2013.

Web links

  • Employer levy on the website wien.gv.at the City of Vienna (Municipal Department 6, accounting and tax services).
  • The budget of the City of Vienna on the website wien.gv.at of the City of Vienna with the financial statements and in them the figures for the employer tax.

Individual evidence

  1. ↑ a b See, for example, in the decision of the Constitutional Court of March 3, 1971, VfGH B175 / 70 (= VfGH, Coll. 6392/1971), legal sentence in the RIS : first employer tax law (first DAG, LGBl. for Vienna 32/1969) as well as according to the second DAG (LGBl. for Vienna 17/1970). This for the following reasons: The employer's tax is to be paid by way of self-assessment. ... "
  2. ↑ a b c decision of the Constitutional Court of June 21, 1972, VfGH B330 / 71; B339 / 71; B340 / 71; B341 / 71; B342 / 71 (= VfGH, Coll. 6755/1972), legal sentence in the RIS : "No concerns about the Vienna Employer Tax Act LGBl. 17/1970 (DAG) from the point of view of the dedication of the tax revenue against the regulation of the tax."
  3. ↑ a b c Wilfried Ortner, Hannelore Ortner (= the "Great Ortner"); continued by Irina Prinz: Personalverrechnung: An introduction 2017. Legal basis. Explanations. Solved examples. 25th edition, Linde, Vienna 2017, ISBN 978-3-7073-3525-5 . Herein: April 19, 2. Employer tax of the municipality of Vienna (Wr.DG-A), p. 355 ( table of contents, p. XIII (PDF; 7) ; as well as: employer tax of the municipality of Vienna (subway tax) in chapter 1.1.2. External accounting ( reading sample (PDF; p. 2) ; both on the Linde Verlag website, accessed on July 12, 2019.
  4. ↑ a b U – Bahn in Vienna - expansion packages. Report of the Court of Auditors (RH), January 25, 2017. ( Full text online (PDF; 829.58 KB; 68 pages) on the RH website, accessed on July 12, 2019.) In it: Financial contributions (page 9); as well as: Financial contributions - Vienna contribution - 7.1 (pp. 28–29) with table 4: Vienna’s contributions to the new underground construction, 2007–2014.
  5. ↑ a b Current values: payroll accounting. An overview of the most important values ​​in payroll accounting. (At the bottom: “Subway tax (only for Vienna!) / Per week or part thereof per employee: since 1.6.2012: € 2.00 / No subway tax is payable for people over 55 years of age. Exemption for employment relationships under 10 hours per week. ") As of December 1, 2018 on the website of the Austrian Chamber of Commerce , accessed on July 12, 2019.
  6. ↑ a b Vienna wants to completely change the “subway tax”. ("The City of Vienna wants to completely change the underground tax. In future, companies should no longer pay the employee tax, as the tax is officially called, per employee, but according to their added value. ...") In: Die Presse / APA , 15. March 2013, accessed July 12, 2019.
  7. ↑ Karin Schuh, Martin Stuhlpfarrer: A guide through Vienna's tax jungle. ("U-Bahnsteuer (employer tax). ...") In: Die Presse , print edition, December 16, 2011, accessed on July 12, 2019.
  8. ↑ Jank: No subway tax, no added value tax! Restructuring of the subway tax in the direction of value added tax is a dangerous threat for business location. Jank calls for the abolition of the subway tax. In: APA-OTS -Aussendung of Commerce Vienna for Brigitte Jank , President of Vienna Chamber of Commerce, April 5th, 2013, accessed on July 12 of 2019.
  9. ↑ a b See for example: decision of the Constitutional Court of December 14, 2004, VfGH B514 / 04 (= VfGH, Coll. 17414/2005); Finding in the full text in the RIS : "... the legislature is free to charge only certain groups of the population with a tax (in the result also VfSlg. 4058/1961 on the corresponding contribution obligation of the owners of agricultural and forestry operations or land) . This point of view is reflected in the knowledge of VfSlg. 6755/1972 on the Viennese employer tax, the income of which is earmarked for the construction of the Vienna subway, confirms that the object of taxation is not the benefit from the subway construction, but the existence of an employment relationship in Vienna; from the point of view of the principle of equality, it is therefore irrelevant whether the advantages of the subway also benefit people other than taxable employers. "
  10. ↑ See for example: Liability for local taxes and employer levy. Decision of the Federal Finance Court of June 30, 2016, RV / 7400099/2014 with legal sentence RV / 7400099/2014-RS1; affected standards u. a .: §§ 1, 5, 6 and 6a Vienna employer tax, LGBl. No. 17/1970. In: Findok of the Federal Ministry of Finance , accessed on July 12, 2019.
  11. ↑ Financial statements of the City of Vienna 2007. Website of the City of Vienna (Ed.), Vienna 2008: Group 9: Finanzwirtschaft - Budgetstelle 845, p. 175 ( PDF; 69 KB; p. 5 , accessed on July 12, 2019).
  12. ↑ Financial statements of the City of Vienna 2008. Website of the City of Vienna (Ed.), Vienna 2009: Group 9: Finanzwirtschaft - Budgetstelle 845, p. 175 ( PDF; 71 KB; p. 5 , accessed on July 12, 2019).
  13. ↑ Financial statements of the City of Vienna 2009. Website of the City of Vienna (Ed.), Vienna 2010: Group 9: Finanzwirtschaft - Budgetstelle 845, p. 172 ( PDF; 96 KB; p. 6 , accessed on July 12, 2019).
  14. ↑ Financial statements of the City of Vienna 2010. Website of the City of Vienna (Ed.), Vienna 2011: Group 9: Finanzwirtschaft - Budgetstelle 845, p. 171 ( PDF; 70 KB; p. 5 , accessed on July 12, 2019).
  15. ↑ Financial statements of the City of Vienna 2011. Website of the City of Vienna (Ed.), Vienna 2012: Group 9: Finanzwirtschaft - Budgetstelle 845, p. 167 ( PDF; 268 KB; p. 5 , accessed on July 12, 2019).
  16. ↑ Note: Increase in the employer tax on January 1, 2012 from EUR 0.72 to EUR 2 per employee and week. - Financial statements of the City of Vienna 2012. Website of the City of Vienna (publisher), Vienna 2013: Group 9: Finanzwirtschaft - Budgetstelle 845, p. 167 ( PDF; 117 KB; p. 5 , accessed on July 12, 2019).
  17. ↑ Financial statements of the City of Vienna 2013. Website of the City of Vienna (Ed.), Vienna 2014: Group 9: Finanzwirtschaft - Budgetstelle 845, p. 174 ( PDF; 110 KB; p. 4 , accessed on July 12, 2019).
  18. ↑ Financial statements of the City of Vienna 2014. Website of the City of Vienna (Ed.), Vienna 2015: Group 9: Finanzwirtschaft - Budgetstelle 845, p. 169 ( PDF; 114 KB; p. 5 , accessed on July 12, 2019).
  19. ↑ Financial statements of the City of Vienna 2015. Website of the City of Vienna (Ed.), Vienna 2016: Group 9: Finanzwirtschaft - Budgetstelle 845, p. 167 ( PDF; 107 KB; p. 5 , accessed on July 12, 2019).
  20. ↑ Financial statements of the City of Vienna 2016. Website of the City of Vienna (Ed.), Vienna 2017: Group 9: Finanzwirtschaft - Budgetstelle 845, p. 166 ( PDF; 133 KB; p. 4 , accessed on July 12, 2019).
  21. ↑ Financial statements of the City of Vienna 2017. Website of the City of Vienna (Ed.), Vienna 2018: Group 9: Finanzwirtschaft - Budgetstelle 845, p. 164 ( PDF; 139 KB; p. 4 , accessed on July 12, 2019).
  22. ↑ Financial statements of the federal capital Vienna for the year 2018. Website derStadt Wien (publisher), Vienna 2019: Group 9: Finanzwirtschaft - Budgetstelle 845, p. 169 (full text online: PDF; 5.1 MB; p. 200 , accessed on 12 July 2019).