The announced package of energy measures was passed by the National Council on 27 April 2022. It is intended to compensate for the rise in energy prices and includes a temporary higher commuting allowance (Pendlerpauschale) and commuter euro (Pendlereuro) as well as a temporary reduction in the electricity and natural gas levies.
Due to the sharp increase in fuel prices, the commuting allowance is increased by 50% for the period from May 2022 to June 2023.
Small commuting allowance p.m. (Kleines Pendlerpauschale) |
Big commuting allowance p.m. (Großes Pendlerpauschale |
|||
before | temporary from May 2022 to June 2023 |
before | temporary from May 2022 bis June 2023 |
|
at least 2 km up to 20 km |
- | - | EUR 31 |
EUR 46,50 |
more than 20 km up to 40 km |
EUR 58 |
EUR 87 |
EUR 123 |
EUR 184,50 |
more than 40 km up to 60 km |
EUR 113 |
EUR 169,50 |
EUR 214 |
EUR 321 |
more than 60 km |
EUR 168 |
EUR 252 |
EUR 306 |
EUR 459 |
The former commuter euro (Pendlereuro) in the amount of EUR 2 per kilometer is increased by a factor four: In the period from May 2022 to June 2023, an additional EUR 0.50 per month and kilometer is granted (resulting in a total of EUR 8 per year). For taxpayers who do not pay income tax (because of earnings below the subsistence level) and receive the commuting allowance, the amount to be reimbursed by the tax office (social insurance refund, social insurance bonus) will increase by EUR 60 for the calendar year 2022 and by EUR 40 for the calendar year 2023 (in total, EUR 100).
If the employer does not already take the aforementioned measures into account in the current payroll, they must update the previous payroll periods until 31 August 2022 at the latest.
The energy package reduces the natural gas levy and the electricity levy for a limited period to the minimum taxation set out in EU law.
The natural gas levy for transactions between 30 April 2022 and 1 July 2023 is as follows:
The electricity levy for transactions between 30 April 2022 and 1 July 2023 uniformly amounts to EUR 0.001 per KWh. Due to this uniformed amount of EUR 0.001 per KWh, there is no entitlement to remuneration in the period between 30 April 2022 and 1 July 2023 for railway companies. Transactions before 30 April 2022 are not affected.
A mineral oil tax allowance of EUR 0.07 per liter for agricultural and forestry operations is available upon application for the limited period from May 2022 to June 2023. The calculation of the allowance is based on flat-rate consumption values, depending on the type and the extent of the cultivated areas. The application for remuneration must be made for the entire remuneration period and must be submitted to Agrarmarkt Austria. Applications are possible from 1 September 2022 at the earliest until 31 October 2022 at the latest. Remunerations of less than EUR 50 will not be paid out.
The temporary agricultural diesel allowance constitutes state aid and must therefore be registered with the European Commission. The payment of the allowance is dependent on the compliance with all obligations under state aid law or the positive outcome of the state aid proceedings.
Daniel Weinhandl ist in der Steuerberatung bei Deloitte Wien beschäftigt. Seine Tätigkeitsschwerpunkte liegen im Bereich der Unternehmenssteuern, insbesondere Gruppenbesteuerung und Bilanzsteuerrecht.
Mag. Petra Mayer ist Senior Manager bei Deloitte in Wien. Ihre Tätigkeitsschwerpunkte liegen in der laufenden steuerlichen Beratung national und international tätiger Unternehmen in den Bereichen Steuerplanung im Konzern, Gruppenbesteuerung, Umsatzsteuer und Bilanzsteuerrecht sowie in der Beratung von Kunst- und Kulturinstitutionen.