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Arbeitnehmerveranlagung

Getting tax back: Arbeitnehmerveranlagung

Once a year the tax office recalculates the tax on your wages. Often this shows you paid too much, and the difference is paid back to your account. It is also called Steuerausgleich.

Deadline (voluntary)
5 years: for 2025 — until the end of December 2030
Deadline (mandatory)
30 April of the following year, online — 30 June
How to file
FinanzOnline (login with ID Austria), form L1 by post or at the tax office
Automatically
If you have filed nothing by the end of June, the tax office may do the assessment itself — in the second half of the year

Step by step

  1. Wait until your employer has sent the annual Lohnzettel (L16) to the tax office — they must do so by the end of February of the following year. You do not need to attach it yourself.
  2. Log in to FinanzOnline with ID Austria (the recommended way). Without access, you can fill in the paper form L1.
  3. Enter what can be taken into account: Werbungskosten (e.g. professional literature, training), Pendlerpauschale, Sonderausgaben, außergewöhnliche Belastungen. For children — Familienbonus Plus (annex L1k).
  4. Check your IBAN and BIC: the refund is paid only to a bank account.
  5. Submit online, or hand in / post the L1 to the tax office. Applications are processed in the order they arrive.
  6. You receive a Bescheid — the decision with the result. Any overpayment is transferred to your account.

What to bring

  • Access to FinanzOnline (ID Austria) or form L1 (for children — L1k)
  • IBAN and BIC of your bank account
  • Receipts and invoices for expenses (Werbungskosten etc.) — do not attach them, but keep them for 7 years
  • Church contributions and donations are reported to the tax office by the organisations — no certificates needed

Common mistakes

Thinking you need not file. With a very low income you may even get part of your social insurance contributions back (SV-Rückerstattung) — but only through the Arbeitnehmerveranlagung.

Missing a mandatory filing (Pflichtveranlagung). For example, if you had two employers at the same time during the year and your annual income is above the threshold (for 2025 — €14,517), you must file by 30 April / 30 June.

Relying on the automatic assessment. It ignores Werbungskosten, außergewöhnliche Belastungen and many Sonderausgaben — you can add them by filing yourself within 5 years.

Getting the Familienbonus Plus via your employer (form E 30) and leaving it out of your return. You must claim it again, otherwise you may have to pay back.

Words you will meet

die Arbeitnehmerveranlagungannual tax assessment for employees
der Lohnzettelannual statement of wages and tax from the employer
die Werbungskosten (Pl.)work-related expenses
die Sonderausgaben (Pl.)special expenses that reduce tax
der Bescheidofficial decision / notice

Official sources

Checked: 2026-10-05. This is a plain-language summary of official information, not legal advice. Deadlines and amounts change — check the linked official sources before you go.