Austria: New document retention requirements; general enforcement increased

Immigration authorities have implemented a new requirement for employers of foreign nationals to store diplomas and resumes at the Austrian work site and are increasingly enforcing document retention requirements and implementing fines for non-complying companies.

Austria: Increased audits by immigration authorities

Employers with foreign employees in Austria should be prepared for increased audits by the Austrian authorities to check compliance with various tax payments such as income, corporate, social security and goods and services tax (VAT), and to ensure that a branch office or permanent place of business has not been established by the sending company, which would subject the sending company to Austrian corporate tax payments.