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Taxes and finances

When an employee is required to work for an employer, this constitutes an employment relationship pursuant to the definition in the tax law (section 47 of the Einkommensteuergesetz - EStG; income tax act). This is the case if the working person has to carry out their work activities under the management of the employer or has to follow the directives of the employer within the corporate body.
University professors who work under an employment contract (in the context of an employment relationship) derive income from employment. As the employer, the University of Vienna automatically deducts income tax and social insurance contributions.

 

 

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