verbr.Frb §67 in Abrechg

Golazo

Senior Member
english
Hello

This appears as an item on an Austrian payslip

Can anyone tell me what these abbreviations could mean?
 
  • berndf

    Moderator
    German (Germany)
    My understanding is: Verbrauchter Freibetrag [gemäß] §67 [Einkommenssteuergestz] in Abrechnung.

    Section 67 of the income tax code defines the tax rates applied to additional benefits an employee receives beside their regular salary. In particular it includes an allowance (Freibetrag) up to which no Lohnsteuer (advance payment on the employee's income tax due payed directly by the employer) has to be payed.
     
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