About FAS Network
FAS Network is an Austria-based advisory firm specializing in accounting, payroll, and organizational consulting with a strong focus on global mobility. Tax matters are handled by GOBBS Steuer- und Unternehmensberatungs-GmbH, which represents clients before the authorities, while all client-facing services are provided seamlessly through FAS Network. For more than 20 years, the firm has supported companies, their mobile employees, and international entrepreneurs with comprehensive Austrian tax and compliance services.
Its multilingual team provides personalized guidance for assignments to and from Austria, combining deep technical knowledge with practical, people-focused support. FAS Network assists with business setup, payroll administration, and representation before tax authorities, helping organizations and individuals navigate Austria’s complex tax environment efficiently and confidently.
Key Mobility Tax Considerations for Assignments Involving Austria
When initiating an international assignment to or from Austria, organizations should carefully assess several mobility tax and compliance matters to prevent costly surprises during tax audits or on-site inspections.
Beyond the risk of triggering a Permanent Establishment (PE), there are strict notification and labor law requirements that must be met under Austrian legislation.
- Mandatory Notifications (ZKO Filings)
Before work begins, companies must file:
- ZKO 3 notification for postings (employees sent to Austria under a service contract)
- ZKO 4 notification for cross-border temporary agency work (labor leasing)
These filings are essential for Austrian authorities to plan and conduct inspections and are a common focus during audits.
- Compliance with Collective Bargaining Agreements
Employers must adhere to minimum wage levels and ensure correct employee classification (Lohneinstufung) according to Austria’s collective bargaining agreements (Kollektivverträge).
Misclassifications, such as labeling skilled workers as unskilled, are a frequent audit issue and can result in significant financial penalties.
- Documentation and Language Requirements
All relevant records (e.g., payslips, wage calculations, working time records, and timesheets) must be available on site in German (or accurate English). Missing, incomplete, or inconsistent documentation often leads to fines.
Authorities also scrutinize working hours and employment contracts for discrepancies between part-time agreements and actual workloads.
- Local Representation and Managerial Responsibility
Having a local representative with at least intermediate German proficiency helps facilitate communication during inspections. Companies should also clearly assign managerial accountability, as Austrian law can impose personal liability on managing directors for noncompliance.
- Proactive Planning and Coordination
Early coordination between tax advisors and legal counsel can prevent most compliance issues. A well-structured mobility tax strategy typically allows 95% of cross-border projects to proceed smoothly and penalty-free.
Need Support in Austria?
FAS Network’s experienced professionals are ready to help your organization manage international assignments to and from Austria.
Contact us today to learn how we can support your global mobility program with tailored tax and payroll compliance solutions.
