From the calendar year 2019 on, the Family Bonus Plus replaces the tax deductibility of childcare costs and the child allowance.
The Family Bonus Plus is a tax deduction of € 1,500 per child and year up to the age of 18. After the child’s 18th birthday, a reduced Family Bonus Plus totaling € 500 is granted annually, provided that family allowance is received for this child. The Family Bonus Plus can either be considered by the employer in the current payroll accounting or claimed in the employee tax assessment.
From December 2018, it will be possible to apply to the employer for the first time in January 2019 (using Form E 30). The Family Bonus Plus to the legally stipulated amount is due for children in Austria.
For children in the EU/EEA region or Switzerland, the Family Bonus Plus is indexed (increased or decreased) and thus adjusted to the price level of the country of residence.
English Version of the E30 Form can also give you some further support on how to fill in the official form and information about the conditions and modalities for the application.
For more information, consult the the FAQ section of this website.