Tax exemption for holiday work: Hattmannsdorfer plans a big reform!

Tax exemption for holiday work: Hattmannsdorfer plans a big reform!

Österreich - On June 21, 2025, the Austrian Minister of Economics Wolfgang Hattmannsdorfer plans to return the tax exemption for work on public holidays. This announcement will be made according to a current judgment of the Federal Finance Court, which has decided that the basic hourly wage for holiday work will be considered a taxable wages in the future. In accordance with this judgment, which was published on December 19, 2024, the tax -free treatment of the basic wage for public holiday work on December 31, 2024. From January 1, 2025, employees have to pay taxes for these working hours, while only certain surcharges remain tax -free under certain conditions

Hattmannsdorfer expresses the desire to change the income tax law in such a way that wages and salaries for work on Sundays and public holidays become tax-free again. In particular, this initiative is aimed at employees in systemically relevant industries such as gastronomy, tourism and health and social affairs. Hattmannsdorfer sees the social responsibility of these employees as particularly high. The Austrian Hotel Association (ÖHV) is behind this project and describes it as a "great idea", which is a "huge profit for Austria".

support from the economy

ÖHV President Walter Veit emphasizes the importance of tax exemption and describes it as the greatest relief for those who work on Sundays and public holidays. He expects this measure not only a motivation boost for the employees, but also strengthens families. Veit sees the initiative as a double advantage for Austria, both in its role as a guest country and in the competition for international applicants.

The end of tax exemption for the basic hourly fee on public holidays affects many employees in systemically relevant areas who have to expect financial loss due to the change in the law. The initiative of Hattmannsdorfer is supported by the Austria Chamber of Commerce and various industry associations that emphasize the need for tax relief for these important workers.

legal view and future developments

In an inquiry of the Federal Ministry of Finance (BMF) of April 2, 2025, the legal opinion of the Federal Finance Court was confirmed. Accordingly, the holiday wage, also known as the basic hourly wage for holiday work, is not favored as a surcharge within the meaning of Section 68 (1) EStG 1988. However, employees are still entitled to holidays for non -worked holidays, provided that they work during the holiday rest. Such a regulation is also intended to secure fairness towards the employees who do indispensable services.

The suggestions Hattmannsdorfers are likely to deal with the political discussion and change the social perception of work on public holidays, with return to tax exemption will be an important topic for the coming months.