Austria revises non-cash benefit (Sachbezüge) valuation rules for company cars, bikes, and farm in-kind payments
Austria's regulation on taxable values of employer-provided non-cash benefits (Sachbezugswerteverordnung) has been updated with new rules for company cars, zero-emission bikes provided via salary sacrifice, and agricultural in-kind payments (Deputate). The changes affect employers calculating payroll taxes and employees receiving these benefits.