{"id":2898,"date":"2022-09-22T12:30:36","date_gmt":"2022-09-22T10:30:36","guid":{"rendered":"https:\/\/teach.executiveacademy.at\/?page_id=2898"},"modified":"2024-01-30T12:57:23","modified_gmt":"2024-01-30T11:57:23","slug":"remuneration-tax-issues","status":"publish","type":"page","link":"https:\/\/teach.executiveacademy.at\/en\/remuneration-tax-issues\/","title":{"rendered":"Remuneration & Tax issues"},"content":{"rendered":"

[et_pb_section fb_built=”1″ custom_padding_last_edited=”off|tablet” admin_label=”Header” _builder_version=”4.16″ _module_preset=”default” background_enable_color=”off” use_background_color_gradient=”on” background_color_gradient_direction=”90deg” background_color_gradient_stops=”#002b5d 0%|rgba(0,0,0,0) 100%” background_color_gradient_overlays_image=”on” background_color_gradient_start=”#002b5d” background_color_gradient_end=”rgba(0,0,0,0)” background_image=”https:\/\/teach.executiveacademy.at\/wp-content\/uploads\/2022\/09\/csm_banner-campus-wu-02_ede976166b.jpg” custom_padding=”2vw||2vw||false|false” custom_padding_tablet=”||||false|false” box_shadow_style=”preset3″ global_colors_info=”{}”][et_pb_row _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_divider show_divider=”off” _builder_version=”4.16″ _module_preset=”default” background_image=”https:\/\/teach.executiveacademy.at\/wp-content\/uploads\/2022\/09\/high-school_48.png” background_size=”initial” background_position=”top_left” background_repeat=”repeat-x” custom_margin=”|380px|10px|-30vw|false|false” global_colors_info=”{}”][\/et_pb_divider][et_pb_text _builder_version=”4.18.0″ _module_preset=”eaf6a182-29d2-45b4-adfb-166c8bc8b277″ header_font=”Georgia|500|||||||” header_text_color=”#FFFFFF” header_font_size=”70px” header_line_height=”1.15em” header_2_font=”Georgia||||||||” header_3_font=”Georgia||||||||” header_4_font=”Georgia||||||||” header_5_font=”Georgia||||||||” header_6_font=”Georgia||||||||” max_width=”800px” header_font_tablet=”Georgia|500|||||||” header_font_phone=”Georgia|500|||||||” header_font_last_edited=”on|phone” header_font_size_tablet=”40px” header_font_size_phone=”35px” header_font_size_last_edited=”on|desktop” header_5_font_tablet=”Georgia||||||||” header_5_font_phone=”Georgia||||||||” header_5_font_last_edited=”on|phone” header_6_font_tablet=”Georgia||||||||” header_6_font_phone=”Georgia||||||||” header_6_font_last_edited=”on|phone” locked=”off” global_colors_info=”{}”]<\/p>\n

Remuneration & Tax issues<\/h1>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ specialty=”on” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”3_4″ specialty_columns=”3″ _builder_version=”4.16″ _module_preset=”default” custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_row_inner module_id=”history” _builder_version=”4.18.0″ _module_preset=”default” background_size=”initial” background_position=”top_left” background_repeat=”repeat” global_colors_info=”{}”][et_pb_column_inner saved_specialty_column_type=”3_4″ _builder_version=”4.16″ _module_preset=”default” custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.21.0″ _module_preset=”eaf6a182-29d2-45b4-adfb-166c8bc8b277″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” global_colors_info=”{}”]<\/p>\n

For teaching a module within one of our programs, there is a lecturing fee. Your program manager will inform you in advance about the remuneration (see Starting your Teaching Journey – Timeline<\/a><\/span>). Once you have agreed to this remuneration, the planning of your teaching journey will be started.<\/p>\n

As a standard feature, the arrival, and departure as well as the accommodation are organized and invoiced to the WU Executive Academy directly. A change of accommodation or by means of transportation is only possible in agreement and acceptance of the WU Executive Academy. Costs for changes, which happen without agreement of the WU Executive Academy, go to the account of the lecturer.<\/p>\n

Please also refer to Starting your Teaching Journey – Timeline<\/a><\/span> for further information how travel is arranged. The lecturer is constrained to act cost-conscious concerning the arising expenses.<\/p>\n

[\/et_pb_text][\/et_pb_column_inner][\/et_pb_row_inner][et_pb_row_inner module_id=”charges_and_mileage_allowance” _builder_version=”4.18.0″ _module_preset=”default” global_colors_info=”{}”][et_pb_column_inner saved_specialty_column_type=”3_4″ _builder_version=”4.16″ _module_preset=”default” custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.22.2″ _module_preset=”eaf6a182-29d2-45b4-adfb-166c8bc8b277″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″]<\/p>\n

Charges and Mileage Allowance<\/h1>\n
\n

The lecturer is constrained to act cost-conscious concerning the arising expenses.\u00a0The following charges can be brought to accounting:<\/p>\n

    \n
  • Travel expenses for arrival and departure to and from the location of the event; counting among these expenses are: flight, train, cab, public transportation, and mileage allowance.<\/li>\n
  • Accommodation, including breakfast<\/li>\n<\/ul>\n

    Please note:<\/strong><\/p>\n

      \n
    • If the one-way distance exceeds 250 kilometers, traveling by car cannot be refunded. In this case, lecturers are asked to switch to alternative transportation facilities, e.g., trains or planes.<\/li>\n
    • If you plan to make your own travel arrangements, please know that travel expenses also count as income according to Austrian tax regulations<\/strong>. In case of refunding traveling expenses, your reimbursement will therefore be deducted with 20% tax.<\/li>\n<\/ul>\n

      Not refundable are:<\/strong><\/p>\n

        \n
      • Upgrades on flights<\/li>\n
      • Road charges, fuel costs, and any other car-related costs (except for a certain kilometer allowance)<\/li>\n
      • Pay-TV<\/li>\n
      • Minibar<\/li>\n
      • Lunch and dinner costs, if the meals are not part of the program<\/li>\n
      • Alcoholic drinks, tobacco<\/li>\n<\/ul>\n<\/div>\n

        [\/et_pb_text][\/et_pb_column_inner][\/et_pb_row_inner][et_pb_row_inner module_id=”accounting_of_external_lecturers_and_business_companies” _builder_version=”4.18.0″ _module_preset=”default” global_colors_info=”{}”][et_pb_column_inner saved_specialty_column_type=”3_4″ _builder_version=”4.16″ _module_preset=”default” custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.21.0″ _module_preset=”eaf6a182-29d2-45b4-adfb-166c8bc8b277″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” global_colors_info=”{}”]<\/p>\n

        Accounting of External Lecturers and Business Companies<\/h1>\n
        \n

        The following regulations affect all lecturers teaching at the WU Executive Academy and who are no\u00a0associates of the WU Vienna University of Economics and Business.<\/p>\n

        General information on the regulations for the taxation of lecturer fees of foreign lecturers at universities.<\/p>\n

          \n
        • In principle, persons who have their residence and tax domicile abroad and give a lecture in Austria on a fee basis are subject to limited tax liability in Austria. This withholding tax amounts to 20% of the fee and must be withheld by WU EA and paid to the Austrian tax authorities.<\/li>\n
        • However, if there is a double taxation agreement (DBA) between Austria and the speaker’s country of residence, the withholding, and payment of the withholding tax may be waived.<\/li>\n<\/ul>\n

          The prerequisite for this is the appropriate documentation from the lecturer in the form of a signed declaration of tax exemption in Austria (certificate of residence).<\/p>\n

            \n
          • Up to an annual income in Austria of less than \u20ac 10.000,-<\/strong>, this is quite informally sufficient with a signature by the lecturer himself. Please refer to the \u201csimplified certificate of residence\u201d. This form is provided by the WU Executive Academy.<\/li>\n
          • Above an annual income in Austria of more than \u20ac 10.000,-<\/strong>, the \u201ccertificate of residence\u201d must be signed by the tax office of the lecturer. For the \u201ccertificate of residence\u201d please contact your local tax office.\n
              \n
            • This signed statement must be available at the fee-paying office (= Vienna University of Economics and Business Administration) for documentation purposes.<\/li>\n
            • If the \u201ccertificate of residence\u201d is not available, taxation must take place in Austria and the lecturer can independently claim a refund of the tax paid in Austria through the Austrian tax office.<\/li>\n
            • If there is no double taxation agreement between Austria and the lecturer’s home country, taxation is generally necessary in Austria.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div>\n

              [\/et_pb_text][\/et_pb_column_inner][\/et_pb_row_inner][et_pb_row_inner module_id=”accounting_as_a_private_person” _builder_version=”4.18.0″ _module_preset=”default” global_colors_info=”{}”][et_pb_column_inner saved_specialty_column_type=”3_4″ _builder_version=”4.16″ _module_preset=”default” custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.21.0″ _module_preset=”eaf6a182-29d2-45b4-adfb-166c8bc8b277″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” global_colors_info=”{}”]<\/p>\n

              Accounting as a Private Person<\/h1>\n
              \n

              Lecturers are classified as private persons, if they do not invoice through a joint partnership or a corporation.<\/p>\n

                \n
              • Private persons teaching in academic programs must be employed at the WU Vienna University of Economics and Business for the duration of their service (even if only for a few days), according to the requirements of the Austrian University Act.<\/li>\n
              • Serving as basis for employment, a contract between both parties (\u201cFreier Dienstvertrag \u00fcber die Lehrt\u00e4tigkeit\u201c\/\u201cFreelance Service contract\u201d) has to be closed prior to the lecture. The contract is provided by the WU Executive Academy.<\/span><\/li>\n
              • For invoicing of the agreed lecturer fee, the “Erhebungsbogen\u201d\/\u201cData Sheet for Lecturers\u201d is required to be filled in. Again, this form is provided by the WU Executive Academy.<\/li>\n
              • The refund of travelling expenses is claimed separately by using the \u201cReisekostenabrechnung\u201d form (travelling costs for lecturers form), provided by the WU Executive Academy on demand. Alternative forms of claiming travelling expenses refund are accepted, however all information requested in the \u201cReisekostenabrechnung\u201d sheet must be included. For refunding of travelling expenses, only original receipts and vouchers are accepted.<\/li>\n
              • Please note that travel expenses also count as income. In case of refunding travelling expenses, your reimbursement will therefore be reduced by 20% tax.<\/li>\n
              • Boarding passes must always be enclosed, even if flights are booked and paid for by the WU Executive Academy directly.<\/li>\n<\/ul>\n

                Social Insurance Obligations in Austria<\/strong><\/p>\n

                All private persons employed for lecturing at the WU Vienna University of Business and Economics are subject to social insurance obligations for the duration of their engagement. The social insurance contributions are deducted from the fee by the WU Executive Academy.<\/p>\n

                Income Tax Liabilities in Austria:<\/strong><\/p>\n

                Lecturers with residence and tax liability in Austria:<\/p>\n

                  \n
                • full income tax liability in Austria<\/li>\n
                • The income tax is deducted from the fee by the WU Executive Academy<\/li>\n<\/ul>\n

                  Lecturers with residence and tax liability in one of the following countries<\/strong>: Great Britain, France, Ireland, Italy, China, Japan, Poland, Slovenia, India, Indonesia, Israel, Malaysia, Mongolia, Pakistan, Philippines, Tadzhikistan, Thailand, United Arab Emirates.<\/p>\n

                    \n
                  • In case of income falling below \u20ac 10.000,- a year <\/u>(agreed fee plus travel expenses and charges): Lecturers are exempted from income tax liabilities in Austria due to the Double Taxation Convention for the first four semesters of teachings in Austria. During the first four semesters, no income tax deductions are made. After four semesters, a flat income tax rate of 20% on all incomes in Austria is deducted.<\/li>\n
                  • In case of income exceeding \u20ac 10.000,- a year <\/u>(agreed fee plus travel expenses and charges): Lecturers are required to provide evidence of their residence revenue office (agreed fee plus travel expenses and charges). For the certificate of residence, please contact your local tax office.\u00a0 If the Certificate of residence is not brought in by the lecturer, the fee pays duty in Austria.<\/li>\n<\/ul>\n

                    Lecturers with residence and tax liability in all other countries<\/strong> (not in the countries mentioned above):<\/p>\n

                      \n
                    • flat income tax rate of 20% on all incomes in Austria<\/li>\n
                    • The income tax of 20% is deducted from the fee by the WU Executive Academy. No further tax tributes should fall due back in your country of residence, however, please contact your local tax office for further information.<\/li>\n
                    • If you plan to make your own travel arrangements, please know that travel expenses also count as income according to Austrian tax regulations. In case of refunding travelling expenses, your reimbursement will therefore be deducted with 20% tax.<\/li>\n<\/ul>\n

                      Online Teaching<\/strong> – the lecturer teaches in his country of residence.<\/p>\n

                        \n
                      • No taxation of income in Austria, provided that the lecturer presents a certificate of residence at the time of settlement.<\/span><\/li>\n
                      • If the Certificate of residence is not brought in by the lecturer, the fee pays 20% tax duty in Austria.<\/li>\n<\/ul>\n<\/div>\n

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                        Accounting through a joint partnership or a corporation<\/h1>\n
                        \n

                        This arrangement applies to all lecturers invoicing through one of the following types of companies:<\/p>\n

                        Joint partnership: <\/strong><\/p>\n

                          \n
                        • OG (Offene Gesellschaft); former general partnership<\/li>\n
                        • KG (Kommanditgesellschaft); limited partnership<\/li>\n<\/ul>\n

                          Corporation:<\/strong><\/p>\n

                            \n
                          • GmbH (Gesellschaft mit beschr\u00e4nkter Haftung); limited liability company<\/li>\n
                          • AG (Aktiengesellschaft); Corporation<\/li>\n<\/ul>\n

                            Because of the sales tax exemption of the WU Vienna University of Economics and Business Administration, the agreed fee has to be invoiced without sales tax (VAT). For the accounting, the company has to bring in an invoice.<\/p>\n

                            The invoice must contain the following information:<\/p>\n

                              \n
                            • Name of the Company<\/li>\n
                            • Address of the company<\/li>\n
                            • Tax ID<\/li>\n
                            • The following invoice-address:<\/li>\n<\/ul>\n

                              WU Executive Academy
                              on behalf of: (add the name of the contact person at the WU Executive Academy)
                              Welthandelsplatz 1, Building EA
                              1020 Vienna<\/p>\n

                                \n
                              • Title of receipt: \u201cinvoice\u201d (not fee)<\/li>\n
                              • Name of the lecturer<\/li>\n
                              • Performance description:<\/li>\n<\/ul>\n

                                1. Customer and title of event
                                2. Date of Realization (DDMMYY to DDMMYY)
                                3. Daily rate and total amount
                                4. Expenses (vouchers to be enclosed)<\/p>\n

                                  \n
                                • Hint for turnover tax exemption:<\/li>\n<\/ul>\n

                                  1. For companies from Austria<\/u>:
                                  \u201cUmsatzsteuerbefreit gem. \u00a76-\/Abs. 1\/Ziff.11\/lit.b USTG Ums\u00e4tze von Vortragenden
                                  an \u00f6ffentlichen Schulen und Universit\u00e4ten\u201c
                                  2. For companies from abroad:<\/u>
                                  \u201cFees for lectures at public schools and universities are exempt from value-added tax\u201d<\/p>\n

                                    \n
                                  • Bank details:<\/li>\n<\/ul>\n

                                    1. Name of bank
                                    2. Complete address of the receiving bank ( only for foreign transfers)
                                    3. Account number
                                    4. Bank identification number (routing-no.\/aba-no.)
                                    5. SWIFT\/ BIC and IBAN ( only for foreign bank transfers)<\/p>\n

                                    The refund of travelling expenses can be included in the invoice or, alternatively, claimed separately by using the \u201cReisekostenabrechnung\u201d form (travelling costs for lecturers form), provided by the WU Executive Academy on demand.
                                    For refunding of travelling expenses, only original receipts and vouchers are accepted. Boarding passes must always be enclosed, even if flights are booked and paid for by the WU Executive Academy directly. Income Tax Liabilities in Austria:<\/p>\n

                                    Lecturers\/companies with residence and tax liability abroad<\/strong> (outside Austria):<\/p>\n

                                      \n
                                    • in case of income falling below \u20ac 10.000,- a year<\/strong> (agreed fee plus travel expenses and charges): Lecturers are exempted from income tax liabilities in Austria if the lecturer presents a \u201csimplified certificate of residence\u201d signed by the lecturer. This form is
                                      provided by the WU Executive Academy.<\/li>\n
                                    • in case of income exceeding \u20ac 10.000,- a year<\/strong> (agreed fee plus travel expenses and charges): Lecturers are required to provide evidence of their residence revenue office.
                                      For the \u201ccertificate of residence\u201d please contact your local tax office. If the \u201ccertificate of residence\u201d is not brought in by the lecturer, the fee pays duty in Austria.<\/li>\n<\/ul>\n<\/div>\n

                                      [\/et_pb_text][\/et_pb_column_inner][\/et_pb_row_inner][et_pb_row_inner module_id=”accounting_of_wu_associates” _builder_version=”4.18.0″ _module_preset=”default” global_colors_info=”{}”][et_pb_column_inner saved_specialty_column_type=”3_4″ _builder_version=”4.16″ _module_preset=”default” custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.18.0″ _module_preset=”eaf6a182-29d2-45b4-adfb-166c8bc8b277″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” global_colors_info=”{}”]<\/p>\n

                                      Accounting of WU Associates<\/h1>\n
                                      \n

                                      The accounting of associates of the WU Vienna University of Economics and Business is processed by personal accounting without exemption. The “Data Sheet for Lecturers” (\u201cErhebungsbogen\u201d) serves as a basis for commissioning together with the performance agreement. The payment is made after completed performed achievement.<\/p>\n

                                      For the simplification of internal procedures, in academic and non- academic programs, the “Data Sheet for Lecturers” (“Erhebungsbogen”) for academic programs has to be used.
                                      The refund of expenses will be transferred separately.<\/p>\n

                                      The refund of travelling expenses is claimed separately by using the “Reisekostenabrechnung” form (travelling costs for lecturers form), provided by the WU Executive Academy on demand. For refunding of travelling expenses, only original receipts and vouchers are accepted. Boarding passes must always be enclosed, even if flights are booked and paid for by the WU Executive Academy directly.<\/p>\n

                                      All forms are made available by the Program Management.<\/p>\n<\/div>\n

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                                      Remuneration & Tax issuesFor teaching a module within one of our programs, there is a lecturing fee. Your program manager will inform you in advance about the remuneration (see Starting your Teaching Journey – Timeline). Once you have agreed to this remuneration, the planning of your teaching journey will be started. As a standard feature, […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"class_list":["post-2898","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/teach.executiveacademy.at\/en\/wp-json\/wp\/v2\/pages\/2898","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/teach.executiveacademy.at\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/teach.executiveacademy.at\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/teach.executiveacademy.at\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/teach.executiveacademy.at\/en\/wp-json\/wp\/v2\/comments?post=2898"}],"version-history":[{"count":10,"href":"https:\/\/teach.executiveacademy.at\/en\/wp-json\/wp\/v2\/pages\/2898\/revisions"}],"predecessor-version":[{"id":3602,"href":"https:\/\/teach.executiveacademy.at\/en\/wp-json\/wp\/v2\/pages\/2898\/revisions\/3602"}],"wp:attachment":[{"href":"https:\/\/teach.executiveacademy.at\/en\/wp-json\/wp\/v2\/media?parent=2898"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}