How are different expense categories treated in Austria for reimbursement?

In the Austria, expense categories are treated in various ways for reimbursement, and many have specific requirements regarding taxability:

Taxable Categories

Mobile Phone Usage: Taxable and must be grossed up unless business and personal use are clearly separated.

Wellness and Healthy Lifestyle : Personal wellness, lifestyle, fitness, and similar expenses are considered personal and therefore fully taxable.

Per Diem Allowance: Pebl does not process per diems in Austria. Itemized receipts must support all meals and subsistence during business travel. If a per diem is approved, it is taxable and must be grossed up and processed via payroll.

Personal Insurances: Personal insurance policies—unless legally required for the performance of the employee’s role—are not business expenses and are therefore taxable.

Expenses with Special Requirements

Mileage: The statutory reimbursement rate is EUR 0.50 per kilometer for up to 30,000 kilometers annually. Beyond 30,000 kilometers all claims are taxable. There is an additional of 0.15 EUR per kilometer per passenger.

Parking and Tolls are tax-free as long as no mileage claim is submitted. When mileage claim is submitted for the same period, parking and tolls become taxable expenses.

Gifts: Tax-free up to €186 per year for general purposes (e.g., Christmas). Gifts for personal occasions (birthdays, marriage) are fully taxable.

Non-Taxable Expenses

These include transportation, airfare, public transport, car rentals, accommodation, meals during business travel (with receipts), client and staff entertainment, computer equipment for business use, office supplies, coworking space rental, professional association fees required by law, foreign currency exchange fees, exchange rate differences, visas for business travel, and business trip insurance, professional training, provided they are directly work-related and properly documented.

For all expense types, proper documentation such as VAT-compliant invoices is required for reimbursement, ensuring the expenses are directly related to the business activity.