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.
What changed
Company car acquisition costs now explicitly include special equipment costs (unless the equipment is a standalone asset), and the alternative logbook-based valuation (Fahrtenbuch) — which applies when the result is more than 50% lower than the standard reduced rate and requires all journeys to be fully recorded — is now written out in full in the regulation. Zero-emission bikes and motorcycles provided through conversion of above-collective-agreement gross pay (salary sacrifice) now attract a benefit-in-kind value of zero. New valuation rules for agricultural in-kind payments (Deputate) specify: standing timber must be discounted by €10.90 per Raummeter; whole pig-carcass halves are valued at €1.81; solid fuel over 1,000 kg receives a 15% discount (plus 20% for self-pickup); free or discounted electricity is valued at the cheapest available regional household tariff; and free or discounted agricultural machinery is valued at ÖKL (Austrian Curatorium for Agricultural Technology and Rural Development) benchmark rates.
Who is affected
Employers who provide company cars, zero-emission bikes or motorcycles, or agricultural in-kind benefits to employees are directly affected, as are the employees receiving those benefits. Agricultural payroll administrators in particular must update their benefit-in-kind schedules.
What to look out for
Employers must include special car equipment in the acquisition cost base (unless it is a standalone asset), and salary-sacrifice bicycle schemes now clearly qualify for zero benefit-in-kind treatment with no wage-tax deduction. Agricultural employers must apply the new discount rules for bulk fuel, the cheapest regional tariff for electricity, and ÖKL benchmark rates for machinery. The update also includes editorial cleanups: the title was shortened, redundant 'EuroStUV 2001' abbreviation labels were removed throughout, URLs were updated, and last_updated was set to 2026-09-11.