Letter F
- Familienbonus PlusBeihilfe
Per-child tax credit, €166.68/mo under 18, €58.34 once 18+, subtracted directly from the tariff.
- Flat-rate expenses (Basispauschalierung)Steuer
Expenses as a flat rate: 15.00 % of turnover (max €63,000), 6.00 % for advisory work. Prior-year turnover up to €420,000.
- Freelance service contractVertrag
ASVG-insured like an employee, but no housing levy and no 13th/14th. Monthly cap €8,085.