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3  <title>Neuigkeiten aus Wirtschaft, Steuern &amp; Unternehmen</title>
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18--bs-btn-box-shadow: 0 0 0 #000;--bs-btn-focus-shadow-rgb: 52, 83, 143;text-decoration:none}.btn-link:focus-visible{color:var(--bs-btn-color)}.btn-link:hover{color:var(--bs-btn-hover-color)}.btn-sm{--bs-btn-padding-y: .25rem;--bs-btn-padding-x: .5rem;--bs-btn-font-size: .875rem;--bs-btn-border-radius: var(--bs-border-radius-sm)}.dropdown-center{position:relative}.dropdown-toggle{white-space:nowrap}.dropdown-toggle:after{display:inline-block;margin-left:.255em;vertical-align:.255em;content:"";border-top:.3em solid;border-right:.3em solid transparent;border-bottom:0;border-left:.3em solid transparent}.dropdown-toggle:empty:after{margin-left:0}.dropdown-menu{--bs-dropdown-zindex: 1000;--bs-dropdown-min-width: 10rem;--bs-dropdown-padding-x: 0;--bs-dropdown-padding-y: .5rem;--bs-dropdown-spacer: .125rem;--bs-dropdown-font-size: 1rem;--bs-dropdown-color: var(--bs-body-color);--bs-dropdown-bg: var(--bs-body-bg);--bs-dropdown-border-color: var(--bs-border-color-translucent);--bs-dropdown-border-radius: var(--bs-border-radius);--bs-dropdown-border-width: var(--bs-border-width);--bs-dropdown-inner-border-radius: calc(var(--bs-border-radius) - var(--bs-border-width));--bs-dropdown-divider-bg: var(--bs-border-color-translucent);--bs-dropdown-divider-margin-y: .5rem;--bs-dropdown-box-shadow: var(--bs-box-shadow);--bs-dropdown-link-color: var(--bs-body-color);--bs-dropdown-link-hover-color: var(--bs-body-color);--bs-dropdown-link-hover-bg: var(--bs-tertiary-bg);--bs-dropdown-link-active-color: #fff;--bs-dropdown-link-active-bg: #10357B;--bs-dropdown-link-disabled-color: var(--bs-tertiary-color);--bs-dropdown-item-padding-x: 1rem;--bs-dropdown-item-padding-y: .25rem;--bs-dropdown-header-color: #6c757d;--bs-dropdown-header-padding-x: 1rem;--bs-dropdown-header-padding-y: .5rem;position:absolute;z-index:var(--bs-dropdown-zindex);display:none;min-width:var(--bs-dropdown-min-width);padding:var(--bs-dropdown-padding-y) var(--bs-dropdown-padding-x);margin:0;font-size:var(--bs-dropdown-font-size);color:var(--bs-dropdown-color);text-align:left;list-style:none;background-color:var(--bs-dropdown-bg);background-clip:padding-box;border:var(--bs-dropdown-border-width) solid var(--bs-dropdown-border-color);border-radius:var(--bs-dropdown-border-radius)}.dropdown-item{display:block;width:100%;padding:var(--bs-dropdown-item-padding-y) var(--bs-dropdown-item-padding-x);clear:both;font-weight:400;color:var(--bs-dropdown-link-color);text-align:inherit;white-space:nowrap;background-color:transparent;border:0;border-radius:var(--bs-dropdown-item-border-radius, 0)}.dropdown-item:hover,.dropdown-item:focus{color:var(--bs-dropdown-link-hover-color);background-color:var(--bs-dropdown-link-hover-bg)}.dropdown-item:active{color:var(--bs-dropdown-link-active-color);text-decoration:none;background-color:var(--bs-dropdown-link-active-bg)}.dropdown-item:disabled{color:var(--bs-dropdown-link-disabled-color);pointer-events:none;background-color:transparent}.pagination{--bs-pagination-padding-x: .75rem;--bs-pagination-padding-y: .375rem;--bs-pagination-font-size: 1rem;--bs-pagination-color: var(--bs-link-color);--bs-pagination-bg: var(--bs-body-bg);--bs-pagination-border-width: var(--bs-border-width);--bs-pagination-border-color: var(--bs-border-color);--bs-pagination-border-radius: var(--bs-border-radius);--bs-pagination-hover-color: var(--bs-link-hover-color);--bs-pagination-hover-bg: var(--bs-tertiary-bg);--bs-pagination-hover-border-color: var(--bs-border-color);--bs-pagination-focus-color: var(--bs-link-hover-color);--bs-pagination-focus-bg: var(--bs-secondary-bg);--bs-pagination-focus-box-shadow: 0 0 0 .25rem rgba(16, 53, 123, .25);--bs-pagination-active-color: #fff;--bs-pagination-active-bg: #10357B;--bs-pagination-active-border-color: #10357B;--bs-pagination-disabled-color: var(--bs-secondary-color);--bs-pagination-disabled-bg: var(--bs-secondary-bg);--bs-pagination-disabled-border-color: var(--bs-border-color);display:flex;padding-left:0;list-style:none}.order-1{order:1!important}.order-2{order:2!important}.order-3{order:3!important}.mt-3{margin-top:1rem!important}.rounded-pill{border-radius:var(--bs-border-radius-pill)!important}@media(min-width:576px){.order-sm-1{order:1!important}.order-sm-2{order:2!important}.order-sm-3{order:3!important}.mt-sm-0{margin-top:0!important}}body{font-size:100%;font-family:helvetica-neue-lt-pro-light,serif}ul{list-style-type:circle}p a,li a{text-decoration:underline}p a:hover,li a:hover{text-decoration:none}h1{font-family:enriqueta,serif}h4,h5,h6{font-family:helvetica-neue-lt-pro-light,serif}h1{font-size:3.5rem;line-height:4rem}h4{font-size:1.5rem}h5{font-size:1.25rem}h6{font-size:1rem}
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22  <app-root ng-version="21.2.14" ngh="9" ng-server-context="isr"><router-outlet></router-outlet><app-news-list _nghost-ng-c181114527 ngh="7"><h1 _ngcontent-ng-c181114527 style="display: none;">Neuigkeiten aus Wirtschaft, Steuern &amp; Unternehmen</h1><navbar _ngcontent-ng-c181114527 _nghost-ng-c327666087 ngh="2"><div _ngcontent-ng-c327666087 class="container-fluid header-bar" style="background-color: #E4CC37;"><div _ngcontent-ng-c327666087 class="row"><div _ngcontent-ng-c327666087 class="col"><a _ngcontent-ng-c327666087 href="/de" jsaction="click:;"><img _ngcontent-ng-c327666087 src="./assets/images/logo_weiss.svg" alt="TREUHAND-UNION Logo" class="logo"></a><language-select _ngcontent-ng-c327666087 class="language-select" _nghost-ng-c1468930397 ngh="0"><div _ngcontent-ng-c1468930397 class="dropdown-center"><button _ngcontent-ng-c1468930397 type="button" class="btn btn-outline-light btn-sm dropdown-toggle" aria-expanded="false" jsaction="click:;"> DE </button><ul _ngcontent-ng-c1468930397 class="dropdown-menu"><li _ngcontent-ng-c1468930397><a _ngcontent-ng-c1468930397 class="dropdown-item" style="cursor: pointer;" jsaction="click:;">DE</a></li><li _ngcontent-ng-c1468930397><a _ngcontent-ng-c1468930397 class="dropdown-item" style="cursor: pointer;" jsaction="click:;">EN</a></li><!----></ul></div></language-select><navbar-menu _ngcontent-ng-c327666087 class="menu" _nghost-ng-c1814597753 ngh="1"><input _ngcontent-ng-c1814597753 type="checkbox" id="hamburg" class="ng-untouched ng-pristine ng-valid" jsaction="change:;blur:;"><label _ngcontent-ng-c1814597753 for="hamburg" class="hamburg"><span _ngcontent-ng-c1814597753 class="line"></span><span _ngcontent-ng-c1814597753 class="line"></span><span _ngcontent-ng-c1814597753 class="line"></span></label><div _ngcontent-ng-c1814597753 class="overlay"></div><ul _ngcontent-ng-c1814597753 class="menu" style="background-color: #E4CC37;"><li _ngcontent-ng-c1814597753 style="display: flex;"><a _ngcontent-ng-c1814597753 href="/de/news" jsaction="click:;">News</a></li><li _ngcontent-ng-c1814597753><a _ngcontent-ng-c1814597753 href="/de/standorte" jsaction="click:;">Standorte</a></li><li _ngcontent-ng-c1814597753><a _ngcontent-ng-c1814597753 href="/de/karriere" jsaction="click:;">Karriere</a></li><li _ngcontent-ng-c1814597753><a _ngcontent-ng-c1814597753 href="/de/branchen" jsaction="click:;">Branchen</a></li><li _ngcontent-ng-c1814597753><a _ngcontent-ng-c1814597753 href="/de/leistungen" jsaction="click:;">Leistungen</a></li><li _ngcontent-ng-c1814597753><a _ngcontent-ng-c1814597753 href="/de/union" jsaction="click:;">Über uns</a></li><li _ngcontent-ng-c1814597753><a _ngcontent-ng-c1814597753 href="/de/services" jsaction="click:;">Services</a></li></ul></navbar-menu></div></div></div><div _ngcontent-ng-c327666087 class="header-bar-small-spacer"></div><div _ngcontent-ng-c327666087 class="container-fluid header-bar-big" style="background-color: #E4CC37;"><div _ngcontent-ng-c327666087 class="row"><div _ngcontent-ng-c327666087 class="col gx-0"><span _ngcontent-ng-c327666087 class="buzzword" style="color: #FFF; font-size: 14vw; height: 10.92vw; line-height: 10.92vw;">Leichtigkeit</span></div></div></div><!----></navbar><breadcrumb _ngcontent-ng-c181114527 _nghost-ng-c613368156 ngh="3"><div _ngcontent-ng-c613368156 class="container" style="background-color: #FFFFFF; padding-top: 0px; padding-bottom: 0px;"><div _ngcontent-ng-c613368156 class="row"><div _ngcontent-ng-c613368156 class="col offset-sm-1 col-sm-10 breadcrumbs"><ul _ngcontent-ng-c613368156><li _ngcontent-ng-c613368156><a _ngcontent-ng-c613368156 href="/de" jsaction="click:;">Steuerberatung</a></li><li _ngcontent-ng-c613368156><a _ngcontent-ng-c613368156 href="/de/news" jsaction="click:;">News</a></li><!----></ul></div></div></div></breadcrumb><background-image-banner _ngcontent-ng-c181114527 _nghost-ng-c357095377 ngh="1"><div _ngcontent-ng-c357095377 class="container-fluid" style="background-color: #FFFFFF; padding-top: 0px; padding-bottom: 0px;"><div _ngcontent-ng-c357095377 class="row"><div _ngcontent-ng-c357095377 class="col gx-0 banner" style="background: url('./assets/images/news/banner.jpg'); background-size: cover; background-position: center;"><div _ngcontent-ng-c357095377 class="container"><div _ngcontent-ng-c357095377 class="row"><div _ngcontent-ng-c357095377 class="col offset-md-1 col-md-8 col-xl-5 banner-overlay padding-large-title" style="background-color: rgba(255, 255, 255, .8);"><html-hx _ngcontent-ng-c357095377 ngskiphydration="true"><h1 style="color: #10357B; font-weight: normal;">News</h1><!----><!----><!----><!----><!----><!----><!----><!----></html-hx><html-p _ngcontent-ng-c357095377 ngskiphydration="true"><p>Wie auch bei unserer Beratung, legen wir darauf Wert, dass unsere Informationen leicht verständlich formuliert  werden. Mit der Treuhand-Union und unserem  Steuernewsletter sind Sie immer am laufenden und es stellt keine Herausforderung dar, komplexe Sachverhalte zu verstehe
22n.</p><!----></html-p><target-content _ngcontent-ng-c357095377 ngh="4"><!----><!----></target-content></div></div></div></div></div></div></background-image-banner><div _ngcontent-ng-c181114527 class="container"><div _ngcontent-ng-c181114527 class="row"><div _ngcontent-ng-c181114527 class="col-12 col-lg-9 col-xxl-10 tags"><a _ngcontent-ng-c181114527 class="btn rounded-pill btn-primary" jsaction="click:;">Alle</a><a _ngcontent-ng-c181114527 class="btn rounded-pill btn-outline-primary" jsaction="click:;">Einkommensteuer</a><a _ngcontent-ng-c181114527 class="btn rounded-pill btn-outline-primary" jsaction="click:;">Köst</a><a _ngcontent-ng-c181114527 class="btn rounded-pill btn-outline-primary" jsaction="click:;">USt</a><a _ngcontent-ng-c181114527 class="btn rounded-pill btn-outline-primary" jsaction="click:;">Lohnsteuer</a><a _ngcontent-ng-c181114527 class="btn rounded-pill btn-outline-primary" jsaction="click:;">Immobilien und Bau</a><a _ngcontent-ng-c181114527 class="btn rounded-pill btn-outline-primary" jsaction="click:;">Andere Steuern</a><a _ngcontent-ng-c181114527 class="btn rounded-pill btn-outline-primary" jsaction="click:;">TU Life News</a><!----></div><!----><div _ngcontent-ng-c181114527 class="offset-3 col-9 offset-sm-6 col-sm-6 offset-md-8 col-md-4 offset-lg-0 col-lg-3 col-xxl-2 pager-count"><div _ngcontent-ng-c181114527>Anzahl&nbsp;pro&nbsp;Seite</div><select _ngcontent-ng-c181114527 aria-label="Artikel pro Seite" id="pager-count" class="form-select ng-untouched ng-pristine ng-valid" jsaction="change:;blur:;"><option _ngcontent-ng-c181114527 value="15">15</option><option _ngcontent-ng-c181114527 value="25">25</option><option _ngcontent-ng-c181114527 value="35">35</option><!----></select></div></div><div _ngcontent-ng-c181114527 class="row"><div _ngcontent-ng-c181114527 class="col"><hr _ngcontent-ng-c181114527></div></div><div _ngcontent-ng-c181114527 class="row"><div _ngcontent-ng-c181114527 class="col offset-sm-1 col-sm-10 article"><div _ngcontent-ng-c181114527 class="header"><app-avatar _ngcontent-ng-c181114527 _nghost-ng-c2570732121 ngh="1"><div _ngcontent-ng-c2570732121 class="profile_circle small" style="background: url('https://api.tu-info.com/v1/public/employees/336/picture?size=35x54'); background-color: #10357B; background-size: cover; background-position: 50% 0%; background-repeat: no-repeat;"></div></app-avatar> Mag. Birgit Spechtler von <!----> TREUHAND-UNION Klagenfurt - 9/9/2026 </div><div _ngcontent-ng-c181114527 class="title"><a _ngcontent-ng-c181114527 href="/de/news/krankenstandskontrolle-durch-die-oegk-das-sollten-sie-als-dienstgeber-wissen" jsaction="click:;"><h6 _ngcontent-ng-c181114527>Krankenstandskontrolle durch die ÖGK: Das sollten Sie als Dienstgeber wissen</h6></a></div><div _ngcontent-ng-c181114527 class="abstract"><p><em>Hatten Sie schon einmal den Verdacht, dass eine Krankmeldung in Ihrem Betrieb nicht ganz astrein war? Dann lesen Sie unbedingt weiter – wir zeigen Ihnen, wie Sie als Dienstgeberin bzw. Dienstgeber richtig reagieren.</em></p></div><hr _ngcontent-ng-c181114527></div></div><div _ngcontent-ng-c181114527 class="row"><div _ngcontent-ng-c181114527 class="col offset-sm-1 col-sm-10 article"><div _ngcontent-ng-c181114527 class="header"><app-avatar _ngcontent-ng-c181114527 _nghost-ng-c2570732121 ngh="1"><div _ngcontent-ng-c2570732121 class="profile_circle small" style="background: url('https://api.tu-info.com/v1/public/employees/67/picture?size=35x54'); background-color: #10357B; background-size: cover; background-position: 50% 0%; background-repeat: no-repeat;"></div></app-avatar> Mag. Isabel Grün von <!----> TREUHAND-UNION Klagenfurt - 9/9/2026 </div><div _ngcontent-ng-c181114527 class="title"><a _ngcontent-ng-c181114527 href="/de/news/wechselkennzeichen-schuetzt-vor-doppeltem-sachbezug-nicht" jsaction="click:;"><h6 _ngcontent-ng-c181114527>Wechselkennzeichen schützt vor doppeltem Sachbezug nicht </h6></a></div><div _ngcontent-ng-c181114527 class="abstract"><p class="ql-align-justify">Nutzen Sie oder Ihre Mitarbeiter mehrere Firmenfahrzeuge auch privat? Der VwGH hat nun klargestellt, dass ein Wechselkennzeichen den Sachbezug nicht reduziert, wenn mehrere Fahrzeuge einer einzigen Person exklusiv zur Verfügung stehen.</p></div><hr _ngcontent-ng-c181114527></div></div><div _ngcontent-ng-c181114527 class="row"><div _ngcontent-ng-c181114527 class="col offset-sm-1 col-sm-10 article"><div _ngcontent-ng-c181114527 class="header"><app-avatar _ngcontent-ng-c181114527 _nghost-ng-c2570732121 ngh="1"><div _ngcontent-ng-c2570732121 class="profile_circle small" style="background: url('https://api.tu-info.com/v1/public/employees/27/picture?size=35x54'); background-color: #10357B; background-size: cover; background-position: 50% 0%; background-repeat: no-repeat;"></div></app-avatar> Marco del Fabro, BSc von <!----> TREUHAND-UNION Klagenfurt - 9/7/2026 </div><div _ngcontent-ng-c181114527 class="title">
22<a _ngcontent-ng-c181114527 href="/de/news/digitale-belegerteilung-und-papierbelegpflicht-ab-1-oktober-2026-das-aendert-sich-fuer-ihren-betrieb" jsaction="click:;"><h6 _ngcontent-ng-c181114527>Digitale Belegerteilung und Papierbelegpflicht ab 1. Oktober 2026: Das ändert sich für Ihren Betrieb</h6></a></div><div _ngcontent-ng-c181114527 class="abstract"><p>Ab 1. Oktober 2026 treten Erleichterungen bei der elektronischen Belegerteilung im Rahmen der Registrierkassenpflicht in Kraft. Unternehmer können digitale Belege künftig vereinfacht übermitteln oder anzeigen, müssen Kunden und der Abgabenbehörde jedoch weiterhin auf Wunsch einen Papierbeleg aushändigen.</p></div><hr _ngcontent-ng-c181114527></div></div><div _ngcontent-ng-c181114527 class="row"><div _ngcontent-ng-c181114527 class="col offset-sm-1 col-sm-10 article"><div _ngcontent-ng-c181114527 class="header"><app-avatar _ngcontent-ng-c181114527 _nghost-ng-c2570732121 ngh="1"><div _ngcontent-ng-c2570732121 class="profile_circle small" style="background: url('./assets/images/logo_icon_weiss.svg'); background-color: #10357B; background-size: 50%; background-position: center; background-repeat: no-repeat;"></div></app-avatar><!----> TU-Österreich - 9/2/2026 </div><div _ngcontent-ng-c181114527 class="title"><a _ngcontent-ng-c181114527 href="/de/news/aktuelle-judikatur" jsaction="click:;"><h6 _ngcontent-ng-c181114527>Aktuelle Judikatur</h6></a></div><div _ngcontent-ng-c181114527 class="abstract"><p>Vier Entscheidungen von VwGH und EuGH mit unmittelbarer Praxisrelevanz.</p></div><hr _ngcontent-ng-c181114527></div></div><div _ngcontent-ng-c181114527 class="row"><div _ngcontent-ng-c181114527 class="col offset-sm-1 col-sm-10 article"><div _ngcontent-ng-c181114527 class="header"><app-avatar _ngcontent-ng-c181114527 _nghost-ng-c2570732121 ngh="1"><div _ngcontent-ng-c2570732121 class="profile_circle small" style="background: url('./assets/images/logo_icon_weiss.svg'); background-color: #10357B; background-size: 50%; background-position: center; background-repeat: no-repeat;"></div></app-avatar><!----> TU-Österreich - 9/2/2026 </div><div _ngcontent-ng-c181114527 class="title"><a _ngcontent-ng-c181114527 href="/de/news/was-sich-sonst-noch-aendert" jsaction="click:;"><h6 _ngcontent-ng-c181114527>Was sich sonst noch ändert</h6></a></div><div _ngcontent-ng-c181114527 class="abstract"><p>Mehrere kleinere, aber praxisrelevante Neuerungen – von Gerichtsgebühren über die Dienstgeberabgabe bis zum Registrierkassenpaket 2026.</p></div><hr _ngcontent-ng-c181114527></div></div><div _ngcontent-ng-c181114527 class="row"><div _ngcontent-ng-c181114527 class="col offset-sm-1 col-sm-10 article"><div _ngcontent-ng-c181114527 class="header"><app-avatar _ngcontent-ng-c181114527 _nghost-ng-c2570732121 ngh="1"><div _ngcontent-ng-c2570732121 class="profile_circle small" style="background: url('./assets/images/logo_icon_weiss.svg'); background-color: #10357B; background-size: 50%; background-position: center; background-repeat: no-repeat;"></div></app-avatar><!----> TU-Österreich - 9/2/2026 </div><div _ngcontent-ng-c181114527 class="title"><a _ngcontent-ng-c181114527 href="/de/news/sachbezug-fuer-e-autos-ab-2027-dienstwagen-jetzt-ueberpruefen" jsaction="click:;"><h6 _ngcontent-ng-c181114527>Sachbezug für E-Autos ab 2027: Dienstwagen jetzt überprüfen </h6></a></div><div _ngcontent-ng-c181114527 class="abstract"><p>Die vollständige Sachbezugsbefreiung für E-Dienstautos entfällt ab 2027. Der neue Sachbezug ist gestaffelt und deutlich niedriger als bei Verbrennern – das E-Auto bleibt steuerlich klar im Vorteil.</p></div><hr _ngcontent-ng-c181114527></div></div><div _ngcontent-ng-c181114527 class="row"><div _ngcontent-ng-c181114527 class="col offset-sm-1 col-sm-10 article"><div _ngcontent-ng-c181114527 class="header"><app-avatar _ngcontent-ng-c181114527 _nghost-ng-c2570732121 ngh="1"><div _ngcontent-ng-c2570732121 class="profile_circle small" style="background: url('./assets/images/logo_icon_weiss.svg'); background-color: #10357B; background-size: 50%; background-position: center; background-repeat: no-repeat;"></div></app-avatar><!----> TU-Österreich - 9/2/2026 </div><div _ngcontent-ng-c181114527 class="title">
22<a _ngcontent-ng-c181114527 href="/de/news/jahresabschluss-2025-offenlegen-frist-30-9-2026-und-neue-nabeg-pflichten" jsaction="click:;"><h6 _ngcontent-ng-c181114527>Jahresabschluss 2025 offenlegen: Frist 30. 9. 2026 und neue NaBeG-Pflichten</h6></a></div><div _ngcontent-ng-c181114527 class="abstract"><p>Jahresabschlüsse zum 31. 12. 2025 sind bis spätestens 30. 9. 2026 beim Firmenbuch offenzulegen. Mit dem Nachhaltigkeitsberichtsgesetz kommen zusätzliche Erklärungspflichten und deutlich höhere Zwangsstrafen hinzu.</p></div><hr _ngcontent-ng-c181114527></div></div><div _ngcontent-ng-c181114527 class="row"><div _ngcontent-ng-c181114527 class="col offset-sm-1 col-sm-10 article"><div _ngcontent-ng-c181114527 class="header"><app-avatar _ngcontent-ng-c181114527 _nghost-ng-c2570732121 ngh="1"><div _ngcontent-ng-c2570732121 class="profile_circle small" style="background: url('./assets/images/logo_icon_weiss.svg'); background-color: #10357B; background-size: 50%; background-position: center; background-repeat: no-repeat;"></div></app-avatar><!----> TU-Österreich - 9/2/2026 </div><div _ngcontent-ng-c181114527 class="title"><a _ngcontent-ng-c181114527 href="/de/news/budgetbegleitgesetz-2027-2028-der-letztstand-nach-dem-parlamentsbeschluss" jsaction="click:;"><h6 _ngcontent-ng-c181114527>Budgetbegleitgesetz 2027–2028: Der Letztstand nach dem Parlamentsbeschluss</h6></a></div><div _ngcontent-ng-c181114527 class="abstract"><p>Das Budgetbegleitgesetz 2027–2028 ist beschlossen und kundgemacht. Gegenüber der Regierungsvorlage haben sich mehrere Verschärfungen ergeben – besonders beim Gesellschafter-Verrechnungskonto und bei der Paketsteuer.</p></div><hr _ngcontent-ng-c181114527></div></div><div _ngcontent-ng-c181114527 class="row"><div _ngcontent-ng-c181114527 class="col offset-sm-1 col-sm-10 article"><div _ngcontent-ng-c181114527 class="header"><app-avatar _ngcontent-ng-c181114527 _nghost-ng-c2570732121 ngh="1"><div _ngcontent-ng-c2570732121 class="profile_circle small" style="background: url('https://api.tu-info.com/v1/public/employees/8/picture?size=35x54'); background-color: #10357B; background-size: cover; background-position: 50% 0%; background-repeat: no-repeat;"></div></app-avatar> MMag. Paul Tiefling, MBA, LLM von <!----> TREUHAND-UNION Klagenfurt - 9/2/2026 </div><div _ngcontent-ng-c181114527 class="title"><a _ngcontent-ng-c181114527 href="/de/news/allgmeine-kurzinformation" jsaction="click:;"><h6 _ngcontent-ng-c181114527>Kurzinformationen</h6></a></div><div _ngcontent-ng-c181114527 class="abstract"><p><em>Drei weitere Punkte mit konkretem Handlungsbezug – von Auslandsstrukturen über große Konzerne bis zu Stipendien.</em></p></div><hr _ngcontent-ng-c181114527></div></div><div _ngcontent-ng-c181114527 class="row"><div _ngcontent-ng-c181114527 class="col offset-sm-1 col-sm-10 article"><div _ngcontent-ng-c181114527 class="header"><app-avatar _ngcontent-ng-c181114527 _nghost-ng-c2570732121 ngh="1"><div _ngcontent-ng-c2570732121 class="profile_circle small" style="background: url('https://api.tu-info.com/v1/public/employees/8/picture?size=35x54'); background-color: #10357B; background-size: cover; background-position: 50% 0%; background-repeat: no-repeat;"></div></app-avatar> MMag. Paul Tiefling, MBA, LLM von <!----> TREUHAND-UNION Klagenfurt - 9/2/2026 </div><div _ngcontent-ng-c181114527 class="title"><a _ngcontent-ng-c181114527 href="/de/news/begraebniskosten-als-aussergewoehnliche-belastung-vorsicht-bei-vorrangig-unterhaltspflichtigen" jsaction="click:;"><h6 _ngcontent-ng-c181114527>Begräbniskosten als außergewöhnliche Belastung: Vorsicht bei vorrangig Unterhaltspflichtigen</h6></a></div><div _ngcontent-ng-c181114527 class="abstract"><p><em>Begräbniskosten sind nur insoweit als außergewöhnliche Belastung abzugsfähig, als sie weder durch den Nachlass gedeckt sind noch ein vorrangig Unterhaltspflichtiger zur Tragung verpflichtet und dazu in der Lage ist. Wer als entfernterer Angehöriger freiwillig alles zahlt, verliert insoweit die Zwangsläufigkeit.</em></p></div><hr _ngcontent-ng-c181114527></div></div><div _ngcontent-ng-c181114527 class="row"><div _ngcontent-ng-c181114527 class="col offset-sm-1 col-sm-10 article"><div _ngcontent-ng-c181114527 class="header"><app-avatar _ngcontent-ng-c181114527 _nghost-ng-c2570732121 ngh="1"><div _ngcontent-ng-c2570732121 class="profile_circle small" style="background: url('https://api.tu-info.com/v1/public/employees/8/picture?size=35x54'); background-color: #10357B; background-size: cover; background-position: 50% 0%; background-repeat: no-repeat;"></div></app-avatar> MMag. Paul Tiefling, MBA, LLM von <!----> TREUHAND-UNION Klagenfurt - 9/2/2026 </div><div _ngcontent-ng-c181114527 class="title">
22<a _ngcontent-ng-c181114527 href="/de/news/zuwendungsfruchtgenuss-substanzabgeltung-nicht-als-werbungskosten-abzugsfaehig" jsaction="click:;"><h6 _ngcontent-ng-c181114527>Zuwendungsfruchtgenuss: Substanzabgeltung nicht als Werbungskosten abzugsfähig</h6></a></div><div _ngcontent-ng-c181114527 class="abstract"><p><em>Beim Zuwendungsfruchtgenuss ist die an den Eigentümer gezahlte Substanzabgeltung nach einem aktuellen BFG-Erkenntnis nicht als Werbungskosten abzugsfähig. Anders als beim Vorbehaltsfruchtgenuss fehlt dem Fruchtnießer das wirtschaftliche Eigentum.</em></p></div><hr _ngcontent-ng-c181114527></div></div><div _ngcontent-ng-c181114527 class="row"><div _ngcontent-ng-c181114527 class="col offset-sm-1 col-sm-10 article"><div _ngcontent-ng-c181114527 class="header"><app-avatar _ngcontent-ng-c181114527 _nghost-ng-c2570732121 ngh="1"><div _ngcontent-ng-c2570732121 class="profile_circle small" style="background: url('https://api.tu-info.com/v1/public/employees/8/picture?size=35x54'); background-color: #10357B; background-size: cover; background-position: 50% 0%; background-repeat: no-repeat;"></div></app-avatar> MMag. Paul Tiefling, MBA, LLM von <!----> TREUHAND-UNION Klagenfurt - 9/2/2026 </div><div _ngcontent-ng-c181114527 class="title"><a _ngcontent-ng-c181114527 href="/de/news/gluecksspiel-und-wettabgaben-fallen-bei-gewinnspielen-und-die-hoehere-sportwetten-gebuehr" jsaction="click:;"><h6 _ngcontent-ng-c181114527>Glücksspiel- und Wettabgaben: Fallen bei Gewinnspielen und die höhere Sportwetten-Gebühr</h6></a></div><div _ngcontent-ng-c181114527 class="abstract"><p><em>Gewinnspiele ohne Einsatz unterliegen einer 5%igen Glücksspielabgabe – selbst massenhaft ausgegebene Gutscheine können mit vollem Nominalwert zählen. Für Sportwettenanbieter wurde die Erhöhung der Wettgebühr von 2 % auf 5 % zudem als verfassungskonform bestätigt.</em></p></div><hr _ngcontent-ng-c181114527></div></div><div _ngcontent-ng-c181114527 class="row"><div _ngcontent-ng-c181114527 class="col offset-sm-1 col-sm-10 article"><div _ngcontent-ng-c181114527 class="header"><app-avatar _ngcontent-ng-c181114527 _nghost-ng-c2570732121 ngh="1"><div _ngcontent-ng-c2570732121 class="profile_circle small" style="background: url('https://api.tu-info.com/v1/public/employees/8/picture?size=35x54'); background-color: #10357B; background-size: cover; background-position: 50% 0%; background-repeat: no-repeat;"></div></app-avatar> MMag. Paul Tiefling, MBA, LLM von <!----> TREUHAND-UNION Klagenfurt - 9/2/2026 </div><div _ngcontent-ng-c181114527 class="title"><a _ngcontent-ng-c181114527 href="/de/news/grunderwerbsteuer-bei-umstrukturierungen-eugh-und-bmf-entschaerfen" jsaction="click:;"><h6 _ngcontent-ng-c181114527>Grunderwerbsteuer bei Umstrukturierungen: EuGH und BMF entschärfen</h6></a></div><div _ngcontent-ng-c181114527 class="abstract"><p><em>Nach einem EuGH-Urteil erkennt nun auch das BMF an, dass bestimmte konzerninterne Umstrukturierungen keiner Grunderwerbsteuer nach § 1 Abs 3 GrEStG unterliegen. Bereits gezahlte Steuer kann unter Umständen zurückgeholt werden.</em></p></div><hr _ngcontent-ng-c181114527></div></div><div _ngcontent-ng-c181114527 class="row"><div _ngcontent-ng-c181114527 class="col offset-sm-1 col-sm-10 article"><div _ngcontent-ng-c181114527 class="header"><app-avatar _ngcontent-ng-c181114527 _nghost-ng-c2570732121 ngh="1"><div _ngcontent-ng-c2570732121 class="profile_circle small" style="background: url('https://api.tu-info.com/v1/public/employees/336/picture?size=35x54'); background-color: #10357B; background-size: cover; background-position: 50% 0%; background-repeat: no-repeat;"></div></app-avatar> Mag. Birgit Spechtler von <!----> TREUHAND-UNION Klagenfurt - 8/7/2026 </div><div _ngcontent-ng-c181114527 class="title"><a _ngcontent-ng-c181114527 href="/de/news/arbeitszeitaufzeichnungen-im-fokus-bei-lohnabgabenpruefungen-sind-sie-rechtlich-auf-der-sicheren-seite" jsaction="click:;"><h6 _ngcontent-ng-c181114527>Arbeitszeitaufzeichnungen im Fokus bei Lohnabgabenprüfungen: Sind Sie rechtlich auf der sicheren Seite?</h6></a></div><div _ngcontent-ng-c181114527 class="abstract"><p>Wissen Sie genau, wie Arbeitszeitaufzeichnungen korrekt zu führen sind und was passiert, wenn diese fehlen oder unvollständig sind? In diesem Newsletter zeigen wir Ihnen, worauf es bei der Arbeitszeiterfassung wirklich ankommt.</p></div><hr _ngcontent-ng-c181114527></div></div><div _ngcontent-ng-c181114527 class="row"><div _ngcontent-ng-c181114527 class="col offset-sm-1 col-sm-10 article"><div _ngcontent-ng-c181114527 class="header"><app-avatar _ngcontent-ng-c181114527 _nghost-ng-c2570732121 ngh="1"><div _ngcontent-ng-c2570732121 class="profile_circle small" style="background: url('https://api.tu-info.com/v1/public/employees/8/picture?size=35x54'); background-color: #10357B; background-size: cover; background-position: 50% 0%; background-repeat: no-repeat;"></div></app-avatar> MMag. Paul Tiefling, MBA, LLM von <!----> TREUHAND-UNION Klagenfurt - 8/7/2026 </div><div _ngcontent-ng-c181114527 class="title">
22<a _ngcontent-ng-c181114527 href="/de/news/abgabentermine-im-august-2026" jsaction="click:;"><h6 _ngcontent-ng-c181114527>Abgabentermine im August 2026</h6></a></div><div _ngcontent-ng-c181114527 class="abstract"><p>Der August bringt einen finanziell gewichtigen Sammeltermin – und eine Besonderheit: Weil der 15. August auf einen Samstag und zugleich auf den Feiertag Mariä Himmelfahrt fällt, verschieben sich die Fälligkeiten auf Montag, den 17. August 2026. An diesem Tag werden neben den laufenden Abgaben auch die quartalsweisen Steuervorauszahlungen fällig.</p></div><hr _ngcontent-ng-c181114527></div></div><!----></div><div _ngcontent-ng-c181114527 class="content-part"><paging _ngcontent-ng-c181114527 class="content-part" _nghost-ng-c3221472951 ngh="5"><div _ngcontent-ng-c3221472951 class="container"><div _ngcontent-ng-c3221472951 class="row"><div _ngcontent-ng-c3221472951 class="col offset-sm-1 col-sm-10 pagination"><!----><!----><button _ngcontent-ng-c3221472951 class="btn btn-link page current" jsaction="click:;">1</button><!----><!----><button _ngcontent-ng-c3221472951 class="btn btn-link page" jsaction="click:;">2</button><!----><!----><button _ngcontent-ng-c3221472951 class="btn btn-link page" jsaction="click:;">3</button><!----><span _ngcontent-ng-c3221472951 class="page-placeholder">...</span><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><!----><button _ngcontent-ng-c3221472951 class="btn btn-link page" jsaction="click:;">76</button><!----><!----><button _ngcontent-ng-c3221472951 class="btn btn-link arrows next" jsaction="click:;"><img _ngcontent-ng-c3221472951 src="./assets/images/news/chevron_doubleright.svg" alt="nächste Seite"></button><!----></div></div></div></paging><!----></div><div _ngcontent-ng-c181114527 class="content-part"><newsletter-banner _ngcontent-ng-c181114527 _nghost-ng-c634982293 ngh="6"><div _ngcontent-ng-c634982293 class="container-fluid" style="background-color: #E4CC37; padding-top: 0px; padding-bottom: 0px;"><div _ngcontent-ng-c634982293 class="row news-banner-row"><div _ngcontent-ng-c634982293 class="col"><div _ngcontent-ng-c634982293 class="container"><div _ngcontent-ng-c634982293 class="row"><div _ngcontent-ng-c634982293 class="col offset-sm-1 col-sm-10"><form _ngcontent-ng-c634982293 novalidate class="ng-untouched ng-pristine ng-valid" jsaction="submit:;"><div _ngcontent-ng-c634982293 class="row gy-2"><div _ngcontent-ng-c634982293 class="col-12 col-lg content"><img _ngcontent-ng-c634982293 src="./assets/dynamic/images/icons/newsletter.svg" alt="Newsletter Icon"><div _ngcontent-ng-c634982293><a _ngcontent-ng-c634982293 id="newsletter"><h4 _ngcontent-ng-c634982293>Newsletter</h4></a><p _ngcontent-ng-c634982293>Erhalten Sie laufend und kostenlos aktuelle Steuer-Informationen.</p></div></div><div _ngcontent-ng-c634982293 class="col-12 col-lg data"><input _ngcontent-ng-c634982293 type="text" class="form-control form-control-lg ng-untouched ng-pristine ng-invalid" placeholder="Ihre E-Mail Adresse" value jsaction="input:;blur:;compositionstart:;compositionend:;"><select _ngcontent-ng-c634982293 id="organisation" class="form-select form-control form-control-lg ng-untouched ng-pristine ng-invalid" aria-label="Kanzlei auswählen" jsaction="change:;blur:;"><option _ngcontent-ng-c634982293 hidden disabled selected value="0: null">Kanzlei auswählen*</option><option _ngcontent-ng-c634982293 value="1: 14">TREUHAND-UNION Eisenstadt </option><option _ngcontent-ng-c634982293 value="2: 18">TREUHAND-UNION Neusiedl am See</option><option _ngcontent-ng-c634982293 value="3: 4">TU-Partner Oberwart</option><option _ngcontent-ng-c634982293 value="4: 1">TREUHAND-UNION Klagenfurt</option><option _ngcontent-ng-c634982293 value="5: 8">TREUHAND-UNION Villach</option><option _ngcontent-ng-c634982293 value="6: 15">TREUHAND-UNION Baden</option><option _ngcontent-ng-c634982293 value="7: 3">TU-Partner J. Schmalzl</option><option _ngcontent-ng-c634982293 value="8: 12">TU-Partner KPS</option><option _ngcontent-ng-c634982293 value="9: 21">TREUHAND-UNION OÖ</option><option _ngcontent-ng-c634982293 value="10: 5">TU-Partner Mayrhofer</option><option _ngcontent-ng-c634982293 value="11: 13">TU-Partner Pointner&amp;
22Schaffner  (vormals Baumschlager)</option><option _ngcontent-ng-c634982293 value="12: 9">TREUHAND-UNION Salzburg</option><option _ngcontent-ng-c634982293 value="13: 6">TU-Partner Glueck Treuhand</option><option _ngcontent-ng-c634982293 value="14: 19">TU-Partner Kuhar</option><option _ngcontent-ng-c634982293 value="15: 22">TU-Partner Haydn</option><option _ngcontent-ng-c634982293 value="16: 2">TU-Partner Steinecker</option><option _ngcontent-ng-c634982293 value="17: 20">TREUHAND-UNION Innsbruck</option><option _ngcontent-ng-c634982293 value="18: 16">TREUHAND-UNION Wien</option><option _ngcontent-ng-c634982293 value="19: 10">TU-Partner Dr. Schmalzl &amp; Partner</option><option _ngcontent-ng-c634982293 value="20: 7">TU-Partner Pfeiler</option><!----></select></div><div _ngcontent-ng-c634982293 class="col-12 col-lg-3 button"><button _ngcontent-ng-c634982293 type="submit">Jetzt anmelden</button></div></div></form><!----><!----><!----><!----></div></div></div></div></div></div></newsletter-banner></div></app-news-list><!----><app-footer _nghost-ng-c428656897 ngh="8"><div _ngcontent-ng-c428656897 class="container-fluid footer"><div _ngcontent-ng-c428656897 class="row"><div _ngcontent-ng-c428656897 class="col-12 order-1 col-sm-6 order-sm-1 description"><div _ngcontent-ng-c428656897 class="logos"><img _ngcontent-ng-c428656897 src="./assets/images/logo_blau.jpg" alt class="tu"><a _ngcontent-ng-c428656897 href="https://www.nexia.com" target="_blank"><img _ngcontent-ng-c428656897 src="./assets/images/footer/member_nexia.png" alt class="nexia"></a></div><p _ngcontent-ng-c428656897> TREUHAND-UNION is a member of Nexia, a leading, global network of independent accounting and consulting firms. Please see the <a _ngcontent-ng-c428656897 href="https://nexia.com/member-firm-disclaimer" target="_blank">"Member firm disclaimer"</a> for further details. </p></div><div _ngcontent-ng-c428656897 class="col-12 order-3 col-sm-3 order-sm-2 links gy-3 gy-sm-0"><a _ngcontent-ng-c428656897 href="/de/datenschutz" jsaction="click:;">Datenschutz</a><a _ngcontent-ng-c428656897 href="/de/impressum" jsaction="click:;">Impressum</a><a _ngcontent-ng-c428656897 target="_blank" href="./assets/dynamic/downloads/_AAB_2018_de.pdf">Aktuelle AAB (Download)</a><a _ngcontent-ng-c428656897 href="/de/facts" jsaction="click:;">AI</a></div><div _ngcontent-ng-c428656897 class="col-12 order-2 col-sm-3 order-sm-3 mt-3 mt-sm-0 socials"><span _ngcontent-ng-c428656897>Folgen Sie uns</span><div _ngcontent-ng-c428656897 class="socials-links"><a _ngcontent-ng-c428656897 href="https://www.facebook.com/treuhandunion" target="_blank"><img _ngcontent-ng-c428656897 src="./assets/images/footer/facebook.png" alt></a><a _ngcontent-ng-c428656897 href="https://www.instagram.com/treuhandunion/" target="_blank"><img _ngcontent-ng-c428656897 src="./assets/images/footer/instagram.png" alt></a><a _ngcontent-ng-c428656897 href="https://www.linkedin.com/company/treuhandunion/" target="_blank"><img _ngcontent-ng-c428656897 src="./assets/images/footer/linkedin.png" alt></a></div></div></div><div _ngcontent-ng-c428656897 class="row"><div _ngcontent-ng-c428656897 class="col"><hr _ngcontent-ng-c428656897></div></div><div _ngcontent-ng-c428656897 class="row"><div _ngcontent-ng-c428656897 class="col"><h4 _ngcontent-ng-c428656897>Unsere Standorte</h4><div _ngcontent-ng-c428656897 class="row"><div _ngcontent-ng-c428656897 class="col-12 col-sm-6"><h5 _ngcontent-ng-c428656897>Burgenland</h5><ul _ngcontent-ng-c428656897><li _ngcontent-ng-c428656897><a _ngcontent-ng-c428656897 href="/de/standorte/tu-eisenstadt" jsaction="click:;">Steuerberatung TREUHAND-UNION Eisenstadt </a></li><li _ngcontent-ng-c428656897><a _ngcontent-ng-c428656897 href="/de/standorte/tu-neusiedl-am-see" jsaction="click:;">Steuerberatung TREUHAND-UNION Neusiedl am See</a></li><li _ngcontent-ng-c428656897><a _ngcontent-ng-c428656897 href="/de/standorte/tu-partner-oberwart" jsaction="click:;">Steuerberatung TU-Partner Oberwart</a></li><!----></ul></div><div _ngcontent-ng-c428656897 class="col-12 col-sm-6"><h5 _ngcontent-ng-c428656897>Kärnten</h5><ul _ngcontent-ng-c428656897><li _ngcontent-ng-c428656897><a _ngcontent-ng-c428656897 href="/de/standorte/tu-klagenfurt" jsaction="click:;">Steuerberatung TREUHAND-UNION Klagenfurt</a></li><li _ngcontent-ng-c428656897><a _ngcontent-ng-c428656897 href="/de/standorte/tu-villach" jsaction="click:;">Steuerberatung TREUHAND-UNION Villach</a></li><!----></ul></div><div _ngcontent-ng-c428656897 class="col-12 col-sm-6"><h5 _ngcontent-ng-c428656897>Niederösterreich</h5><ul _ngcontent-ng-c428656897><li _ngcontent-ng-c428656897><a _ngcontent-ng-c428656897 href="/de/standorte/tu-baden" jsaction="click:;">Steuerberatung TREUHAND-UNION Baden</a></li><li _ngcontent-ng-c428656897><a _ngcontent-ng-c428656897 href="/de/standorte/tu-partner-j-schmalzl" jsaction="click:;">Steuerberatung TU-Partner J. Schmalzl</a></li><li _ngcontent-ng-c428656897><a _ngcontent-ng-c428656897 href="/de/standorte/tu-partner-kps" jsaction="click:;">Steuerberatung TU-Partner KPS</a></li><!----></ul></div><div _ngcontent-ng-c428656897 class="col-12 col-sm-6"><h5 _ngcontent-ng-c428656897>Oberösterreich</h5><ul _ngcontent-ng-c428656897><li _ngcontent-ng-c428656897><a _ngcontent-ng-c428656897 href="/de/standorte/tu-ooe" jsaction="click:;">Steuerberatung TREUHAND-UNION OÖ</a></li><li _ngcontent-ng-c428656897><a _ngcontent-ng-c428656897 href="/de/standorte/tu-partner-mayrhofer" jsaction="click:;">Steuerberatung TU-Partner Mayrhofer</a></li><li _ngcontent-ng-c428656897><a _ngcontent-ng-c428656897 href="/de/standorte/tu-partner-pointner-schaffner" jsaction="click:;">Steuerberatung TU-Partner Pointner&amp;
22Schaffner  (vormals Baumschlager)</a></li><!----></ul></div><div _ngcontent-ng-c428656897 class="col-12 col-sm-6"><h5 _ngcontent-ng-c428656897>Salzburg</h5><ul _ngcontent-ng-c428656897><li _ngcontent-ng-c428656897><a _ngcontent-ng-c428656897 href="/de/standorte/tu-salzburg" jsaction="click:;">Steuerberatung TREUHAND-UNION Salzburg</a></li><li _ngcontent-ng-c428656897><a _ngcontent-ng-c428656897 href="/de/standorte/tu-partner-glueck-treuhand" jsaction="click:;">Steuerberatung TU-Partner Glueck Treuhand</a></li><li _ngcontent-ng-c428656897><a _ngcontent-ng-c428656897 href="/de/standorte/tu-partner-kuhar" jsaction="click:;">Steuerberatung TU-Partner Kuhar</a></li><!----></ul></div><div _ngcontent-ng-c428656897 class="col-12 col-sm-6"><h5 _ngcontent-ng-c428656897>Steiermark</h5><ul _ngcontent-ng-c428656897><li _ngcontent-ng-c428656897><a _ngcontent-ng-c428656897 href="/de/standorte/tu-partner-haydn" jsaction="click:;">Steuerberatung TU-Partner Haydn</a></li><li _ngcontent-ng-c428656897><a _ngcontent-ng-c428656897 href="/de/standorte/tu-partner-steinecker" jsaction="click:;">Steuerberatung TU-Partner Steinecker</a></li><!----></ul></div><div _ngcontent-ng-c428656897 class="col-12 col-sm-6"><h5 _ngcontent-ng-c428656897>Tirol</h5><ul _ngcontent-ng-c428656897><li _ngcontent-ng-c428656897><a _ngcontent-ng-c428656897 href="/de/standorte/tu-innsbruck" jsaction="click:;">Steuerberatung TREUHAND-UNION Innsbruck</a></li><!----></ul></div><div _ngcontent-ng-c428656897 class="col-12 col-sm-6"><h5 _ngcontent-ng-c428656897>Wien</h5><ul _ngcontent-ng-c428656897><li _ngcontent-ng-c428656897><a _ngcontent-ng-c428656897 href="/de/standorte/steuerberatung-wien" jsaction="click:;">Steuerberatung TREUHAND-UNION Wien</a></li><li _ngcontent-ng-c428656897><a _ngcontent-ng-c428656897 href="/de/standorte/tu-partner-dr-schmalzl-partner" jsaction="click:;">Steuerberatung TU-Partner Dr. Schmalzl &amp; Partner</a></li><li _ngcontent-ng-c428656897><a _ngcontent-ng-c428656897 href="/de/standorte/tu-partner-pfeiler" jsaction="click:;">Steuerberatung TU-Partner Pfeiler</a></li><!----></ul></div><!----><!----><!----></div></div></div></div></app-footer><!----></app-root>
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25¤ngen","office.employee-registration.info-box-need-help":"Für Rückfragen oder Unklarheiten stehen wir selbstvertständlich jederzeit gerne zur Verfügung.","office.employee-deregistration.info-box-need-help":"Für Rückfragen oder Unklarheiten stehen wir selbstvertständlich jederzeit gerne zur Verfügung.","office.employee-registration.info-box-legal":"Sollten Sie bei der richtigen Einstufung von Mitarbeitern Probleme haben, bitten wir um Kontaktaufnahme, damit wir Sie diesbezüglich rechtzeitig beraten können. Bei einer Unterentlohnung ist der Straftatbestand des Lohn- und Sozialdumpings erfüllt und es drohen erhebliche Geldstrafen. Wir machen darauf aufmerksam, dass von uns apriori nicht überprüft werden kann, ob Dienstnehmer nach den kollektivvertraglichen Mindestgehältern bzw. Mindestlöhnen abgerechnet werden. Anmeldungen können von uns nur termingerecht weitergeleitet werden, wenn uns diese rechtzeitig während unserer Büroöffnungszeiten zukommen.","office.employee-registration.info-box-legal.check":"Ich bestätige, dass alle Angaben nach bestem Wissen und Gewissen, vollständig und richtig gemacht wurden.","office.employee-registration.info-box-privacy":"Mit dem Absenden des Formulars stimmen Sie der Verarbeitung der Daten gem. der Ihnen bekannten Datenschutzerklärung für Klienten zu.","office.employee-registration.info-box-invalidform":"Sie müssen alle Pflichtfelder korrekt ausfüllen. Bitte scrollen Sie nach oben und füllen alle rot markierten Felder korrekt aus.","office.employee-registration.info-box-success":"Das Formular wurde übertragen. Sie bekommen in Kürze eine Bestätigung per E-Mail. Sollte die Bestätigung nicht innerhalb der nächsten 10 Minuten eintreffen, melden Sie sich bitte umgehend bei uns.","office.employee-registration.info-box-explanation":"\u003Cp>Anmeldungen über dieses Formular müssen \u003Cstrong>zumindest 2 Werktage\u003C\u002Fstrong> vor Arbeitsbeginn durchgeführt werden, da die Meldung durch uns einen Werktag vor Arbeitsbeginn abgeschlossen werden muss. Wir unterstützen Sie gerne telefonisch beim Ausfüllen des Formulars!\u003C\u002Fp>\u003Cp>Ob die Meldung via Portal erfolgreich an uns versendet wurde, erfahren Sie automatisch per Mail.\u003C\u002Fp>\u003Cp>\u003Cstrong>Sollten Sie dennoch bis um 15:00 Uhr des Tages vor Arbeitsantritt keine Anmeldebestätigung von uns erhalten haben, bitten wir um einen Anruf in der Kanzlei, da der Fehlerteufel nie schläft.\u003C\u002Fstrong>\u003C\u002Fp>","office.employee-registration.info-box-explanation-more":"\u003Cp>Sollten Sie die Frist zur Anmeldung versäumt haben, können Sie vor Arbeitsantritt Ihres Dienstnehmers selbständig eine vorläufige Direktanmeldung durchführen.\u003C\u002Fp>\u003Cp>Jeder Dienstnehmer ist zwingend VOR Arbeitsbeginn anzumelden!\u003C\u002Fp>\u003Cp>Wenn dies außerhalb unserer Büroöffnungszeiten geschehen muss, gibt es die Möglichkeit.\u003C\u002Fp>\u003Cul>\u003Cli>einer Vollmeldung via ELDA durch Sie selbst\u003Cbr\u002F>oder\u003C\u002Fli>\u003Cli>einer Vor-Ort-Anmeldung per\u003Cul>\u003Cli>Telefon (050766-1460) oder\u003C\u002Fli>\u003Cli>Fax (050766-1461) nur in Ausnahmefällen (keine EDV-Ausstattung oder kein Internetzugang)\u003C\u002Fli>\u003C\u002Ful>\u003C\u002Fli>\u003C\u002Ful>\u003Cp>Ein Fax-Anmelde-FORMULAR finden Sie unter: \u003Ca href=\"https:\u002F\u002Fwww.gesundheitskasse.at\u002F\" target=\"_blank\">https:\u002F\u002Fwww.gesundheitskasse.at\u002F\u003C\u002Fa>\u003C\u002Fp>\u003Cp>
25Bitte übermitteln Sie umgehend die Personendaten an ihr TREUHAND-UNION Lohnbüro. Innerhalb von 7 Tagen ist die VOLLANMELDUNG nachzuholen!\u003C\u002Fp>\u003Cp>Bei einer Direktanmeldung benötigen wir \u003Cstrong>unmittelbar\u003C\u002Fstrong> eine \u003Cstrong>Kopie der durchgeführten Anmeldung\u003C\u002Fstrong>, sowie anschließend das vollständig ausgefüllte TU-Anmeldeformular, damit rechtzeitig die Adressmeldung durchgeführt werden kann.\u003C\u002Fp>","office.employee-registration.info-box-required-fields":"Mit einem Stern (*) markierte Felder sind unbedingt auszufüllen. Die Anmeldung lässt sich bei unvollständigen Angaben nicht versenden, da wir diese Angaben zumindest für eine Mindestdatenmeldung an die Gebietskrankenkasse benötigen.","office.employee-registration.form.employee-title":"Titel","office.employee-registration.form.employee-street":"Straße*","office.employee-registration.form.employee-zip":"PLZ*","office.employee-registration.form.employee-city":"Ort*","office.employee-registration.form.employee-country":"Staatsangehörigkeit*","office.employee-registration.form.employee-email":"E-Mail","office.employee-registration.form.employee-sozver":"Sozialversicherungsnummer (XXXXTTMMJJ)*","office.employee-registration.form.employee-sozver-unknown":"Falls unbekannt, bitte 0000 eingeben.","office.employee-registration.form.employee-birthday":"Geburtsdatum*","office.employee-registration.form.employee-job":"Berufsbezeichnung\u002FTätigkeit*","office.employee-registration.form.employee-begin":"Beginn*","office.employee-registration.form.employee-working-location":"Dienstort*","office.employee-registration.form.employee-employment-contract":"Dienstverhältnis","office.employee-registration.form.employee-employment-contract-laborer":"Arbeiter","office.employee-registration.form.employee-employment-contract-employee":"Angestellter","office.employee-registration.form.employee-work-permit":"Arbeitsgenehmigung","office.employee-registration.form.employee-citizenship":"Staatsbürgerschaft*","office.employee-registration.form.employee-gender":"Geschlecht*","office.employee-registration.form.employee-gender.male":"Männlich","office.employee-registration.form.employee-gender.female":"Weiblich","office.employee-registration.form.employee-gender.diverse":"Divers","office.employee-registration.form.employee-familystatus":"Familienstand","office.employee-registration.form.employee-familystatus.unkown":"unbekannt","office.employee-registration.form.employee-familystatus.single":"ledig","office.employee-registration.form.employee-familystatus.married":"verheiratet\u002Feingetragene Partnerschaft","office.employee-registration.form.employee-familystatus.widowed":"verwitwet","office.employee-registration.form.employee-familystatus.divorced":"geschieden","office.employee-registration.form.employee-familystatus.seperated":"getrennt lebend","office.employee-registration.form.employee-familystatus.partnered":"in einer Partnerschaft lebend","office.employee-registration.form.employee-costcenter":"Basiskostenstelle","office.employee-registration.form.employee-previousemploymentyears":"Einstufungsgruppe","office.employee-registration.form.employee-previousemploymentyears-help":"Hierbei handelt es sich um die Einstufung des Mitarbeiters gemäß Kollektivvertrag. Je nach Kollektivvertrag gibt es dafür eine andere Bezeichnung: Beschäftigungsgruppe, Lohngruppe, Stufe, etc.","office.employee-registration.form.employee-previous-years":"Vordienstzeiten","office.employee-registration.form.employee-previous-years-help":"Anzahl der Jahre, die ein Mitarbeiter bei einem anderen Unternehmen gearbeitet hat.","office.employee-registration.form.employee-weeklyhours":"Wochenstunden*","office.employee-registration.form.employee-days":"Beschäftigt an ... Tagen\u002FWoche","office.employee-registration.form.employee-grosspay":"Bruttogehalt","office.employee-registration.form.employee-tipallowance":"Trinkgeldpauschale","office.employee-registration.form.employee-tipallowance-comment":"Trinkgeldpauschale (Kommentar)","office.employee-registration.form.employee-tipallowance-option.gastro-with-collection":"Gastro – Dienstnehmer mit Inkasso","office.employee-registration.form.employee-tipallowance-option.gastro-without-collection":"Gastro – Dienstnehmer ohne Inkasso","office.employee-registration.form.employee-tipallowance-option.gastro-apprentices":"Gastro – Lehrlinge u. Pflichtpraktikanten","office.employee-registration.form.employee-tipallowance-option.gastro-individual":"Gastro – Individuell (bitte um gesonderte Detailinfo)","office.employee-registration.form.employee-tipallowance-option.hairdressers-employees":"Friseure\u002FStylisten – Dienstnehmer","office.employee-registration.form.employee-tipallowance-option.hairdressers-apprentices":"Friseure\u002FStylisten – Lehrlinge","office.employee-registration.form.employee-tipallowance-option.beauty-employees":"Fußpfleger\u002FKosmetiker\u002FMasseure – Dienstnehmer","office.employee-registration.form.employee-tipallowance-option.beauty-apprentices":"Fußpfleger\u002FKosmetiker\u002FMasseure – Lehrlinge","office.employee-registration.form.employee-tipallowance-option.transport":"Personenbeförderung – Dienstnehmer","office.employee-registration.form.employee-tipallowance-option.other":"Sonstige (bitte um gesonderte Detailinfo)","office.employee-registration.form.employee-insurance":"Versicherung","office.employee-registration.form.employee-insurance-full":"Vollversicherung","office.employee-registration.form.employee-insurance-part-time":"Geringfügig mit Unfallversicherung","office.employee-registration.form.employee-insurance-trainee":"Lehrling","office.employee-registration.form.employee-insurance-freelancer":"Freier Dienstnehmer","office.employee-registration.form.employee-insurance-part-time-freelancer":"Geringfügiger freier Dienstnehmer","office.employee-registration.form.employee-limitation":"Befristung","office.employee-registration.form.employee-limitation-unlimited":"unbefristet","office.employee-registration.form.employee-limitation-limited-less-one-month":"befristet auf weniger als einen Monat","office.employee-registration.form.employee-limitation-limited-more-one-month":"befristet auf mehr als einen Monat","office.employee-registration.form.employee-limitation-date":"befristet bis","office.employee-registration.form.employee-iban":"IBAN","office.employee-registration.form.employee-bic":"BIC","office.employee-registration.subtitle.benefits":"SACH
25BEZÜGE","office.employee-registration.no":"Nein","office.employee-registration.yes":"Ja","office.employee-registration.form.employee-benefits-vehicle":"KFZ","office.employee-registration.form.employee-vehicle":"KFZ","office.employee-registration.form.employee-benefits-appartment":"Wohnung","office.employee-registration.form.employee-benefits-phone":"Telefon","office.employee-registration.form.employee-phone":"Telefon","office.employee-registration.form.employee-vehicle-parking":"KFZ Abstellplatz","office.employee-registration.form.employee-benefits-other":"Sonstiges","office.employee-registration.form.employee-benefits-upload":"Formulare anhängen (JPG, PDF)","office.employee-registration.subtitle.tax-incentives":"STEUERBEGÜNSTIGUNG","office.employee-registration.subtitle.family-bonus":"Familienbonus","office.employee-registration.info-box-family-bonus":"Bitte das ausgefüllte Formular unbedingt anhängen","office.employee-registration.family-bonus-form-download":"Formular herunterladen","office.employee-family-bonus-upload":"Familienbonus Formular (JPG, PDF)","office.employee-registration.form.employee-family-bonus-upload":"Familienbonus Formular (JPG, PDF)","office.employee-registration.subtitle.tax-free-amount":"LST-FREIBETRAG","office.employee-registration.info-box-tax-free-amount":"Amtlichen Steuerbescheid anhängen!","office.employee-tax-free-amount-upload":"Bescheid anhängen (JPG, PDF)","office.employee-registration.form.employee-tax-free-amount-upload":"Bescheid anhängen (JPG, PDF)","office.employee-registration.subtitle.disabled-person":"INVALIDEN-FREIBETRAG","office.employee-disabledpersonupload":"Formular anhängen (JPG, PDF)","office.employee-registration.subtitle.commuter":"PENDLERPAUSCHALE ODER PENDLEREURO GEMÄSS ANTRAG","office.employee-registration.tax-free-amount-link":"zum Pendlerrechner des BMF","office.employee-commuter-upload":"Formular anhängen (JPG, PDF)","office.employee-registration.form.employee-commuter-upload":"Formular anhängen (JPG, PDF)","office.employee-registration.info-box-commuter":"Sollte es nicht möglich sein, den Invaliditätsfreibetragsbescheid oder das Formular zur Geltendmachung des Pendlerpauschales oder des Pendlereuros beizulegen, senden Sie dieses bitte separat per Fax oder E-Mail.","office.employee-registration.subtitle.rehireing":"Wiedereinstellungszusage","office.employee-registration.form.employee-others-upload":"Sonstige Dokumente (Reisepass, Meldezettel, E-Card - JPG, PDF - Auswahl mehrerer Dokumente möglich) anhängen","office.employee-registration.form.attach-form":"Formular anhängen (JPG, PDF)","office.employee-registration.submit":"Absenden","office.employee-deregistration.submit":"Absenden"},"__nghData__":[{"t":{"5":"t2"},"c":{"5":[{"i":"t2","r":1,"x":2}]}},{},{"t":{"8":"t65"},"c":{"8":[{"i":"t65","r":1}]}},{"t":{"5":"t66"},"c":{"5":[{"i":"t66","r":1,"x":2}]}},{"t":{"0":"t43"},"c":{"0":[{"i":"t43","r":1,"t":{"0":"t44"},"c":{"0":[]}}]}},{"t":{"3":"t92","5":"t93","6":"t96"},"c":{"3":[],"5":[{"i":"t93","r":3,"t":{"0":"t94","1":"t95"},"c":{"0":[],"1":[{"i":"t95","r":1}]},"x":3},{"i":"t93","r":3,"t":{"0":"t94","1":"t95"},"c":{"0":[{"i":"t94","r":1}],"1":[]}},{"i":"t93","r":2,"t":{"0":"t94","1":"t95"},"c":{"0":[],"1":[]},"x":71},{"i":"t93","r":3,"t":{"0":"t94","1":"t95"},"c":{"0":[],"1":[{"i":"t95","r":1}]}}],"6":[{"i":"t96","r":1}]}},{"t":{"6":"t97","7":"t99","8":"t100","9":"t101"},"c":{"6":[{"i":"t97","r":1,"t":{"22":"t98"},"c":{"22":[{"i":"t98","r":1,"x":20}]}}],"7":[],"8":[],"9":[]}},{"t":{"7":"t86","16":"t88","21":"t89","24":"t91"},"c":{"7":[{"i":"t86","r":1,"t":{"2":"t87"},"c":{"2":[{"i":"t87","r":1,"x":8}]}}],"16":[{"i":"t88","r":1,"x":3}],"21":[{"i":"t89","r":1,"t":{"4":"t90"},"c":{"4":[{"i":"t90","r":1}]},"x":3},{"i":"t89","r":1,"t":{"4":"t90"},"c":{"4":[]},"x":5},{"i":"t89","r":1,"t":{"4":"t90"},"c":{"4":[{"i":"t90","r":1}]},"x":7}],"24":[{"i":"t91","r":1}]}},{"t":{"44":"t59"},"c":{"44":[{"i":"t59","r":10,"t":{"0":"t60"},"c":{"0":[{"i":"t60","r":9,"t":{"1":"t61"},"c":{"1":[{"i":"t61","r":1,"t":{"5":"t62"},"c":{"5":[{"i":"t62","r":1,"x":3}]}},{"i":"t61","r":1,"t":{"5":"t62"},"c":{"5":[{"i":"t62","r":1,"x":2}]}},{"i":"t61","r":1,"t":{"5":"t62"},"c":{"5":[{"i":"t62","r":1,"x":3}]},"x":3},{"i":"t61","r":1,"t":{"5":"t62"},"c":{"5":[{"i":"t62","r":1,"x":2}]}},{"i":"t61","r":1,"t":{"5":"t62"},"c":{"5":[{"i":"t62","r":1}]}},{"i":"t61","r":1,"t":{"5":"t62"},"c":{"5":[{"i":"t62","r":1,"x":3}]}}]}}]}}]}},{"c":{"0":[{"i":"c181114527","r":1}],"2":[]}
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