The following conditions must be met for the childcare allowance to be exempt from income tax:

- A maximum of 1,000 euros per child per calendar year (if a tax-free allowance for childcare is already granted by another employer in the calendar year, only any difference to the maximum amount of 1,000 euros can be left tax-free).

- The care concerns a child for whom the employee him/herself is entitled to the child deduction (§ 33 para. 3 EStG) for more than six months in the calendar year.

- The child has not yet reached the age of ten at the beginning of the calendar year.

- The care is provided in a public institutional childcare facility or in a private institutional childcare facility that complies with the provisions of the regional law (Landesgesetz) on childcare facilities, or by a pedagogically qualified person, excluding household relatives. Please clarify this with the childcare facility or the caregiver.

 

Please send form L 35 to Forsschungsförderung & Mentoring, Karl-Schönherr-Str. 3, 6020 Innsbruck forschungsfoerderung@uibk.ac.at at the end of the respective calendar year. If the above requirements are not (fully) met, the allowance is offset as remuneration in kind within the framework of your payroll accounting. The subsidy must be paid from the university to the caregiver or directly to the childcare facility.

 

If you have any questions, please contact Simone Stadelmann in the Human Resources Department: Simone.Stadelmann@uibk.ac.at; DW 22002

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