- Inquiry from WKO Tirol dated April 8, 2025
- Members in the banking sector have a question about training cost reimbursement
- Banks are not eligible for input tax deduction, leading to potential double VAT burden
- Exception applies to course providers exempt from VAT
- Question if this double burden aligns with legislative intent
- Response indicates no direct link between reimbursement payment and employer service
- Training cost reimbursement is considered non-taxable compensation
- No VAT double burden arises
Source: bmf.gv.at
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
