FLAs from GB, IRL, France and Italy don't pay any income tax.
FLAs from the USA do have to pay income tax. However, they have got the chance to have their income tax refunded. In fact all FLAs are encouraged to apply to the tax offfice in their district (e.g. Kufstein) during the second half of their assistantship either to get income tax refunded (applies to FLAs from the USA) or to get tax compensation (Ausgleich für negative Steuer).
Applying for income tax refund or 'negative tax' compensation at your local tax office in Austria
There is a chance to get slightly higher pay (höhere Aufwandsentschädigung) if FLA applies for a refund of travelling expenses between 'Stammschule' and second school and vice versa. (Not possible if the two schools are located in the same town.) Travel costs from your home to your school are not reimbursed.
What do do?
Send informal application (typed DIN A4 sheet) to respective Landesschulrat via Dienstweg (the official channels) i.e. give it to the secretary of your Stammschule to pass on to the respective school authorities. On this sheet you state your monthly/weekly expenses from one school to the other and vice versa.
>> see sample form (HAK Imst/HAK Landeck)
If you stay in Austria for more than two years:
FLAs that stay longer than two years in Austria, even if that is only for the purpose of studying (no net income!), have to pay back all the income tax they did not have to pay in the first two years of their stay, i.e. the backdated income tax from years 1 and 2 of their stay.
What to do to get your first pay as quickly as possible
(by the end of October)
Essential things to do on arriving at school
Each FLA should apply because there is a good chance to get some extra money.
How to apply?
It is advisable to apply while you are still in Austria (i.e. January to June).
You need to apply using form L1 'Arbeitnehmerveranlagung' (people also call it: Jahreslohnsteuerausgleich - click on the word above to see the 1999 version of document - you need to have Adobe's Acrobat Reader. In case you want the latest version go to http://www.bmf.gv.at/ ). It's a greenish form (not the online version!) which you get at the tax office in your district, at labour offices or sometimes you even get it at your school. What you do is to just fill in the front page and the last page of the form (this is also where you must sign); you must also state a bank and account number where the refunded tax money or 'negative' tax compensation can be paid on.
If you happen to have collected any receipts for any professional expenses (Werbungskosten), e.g. books, photocopies etc. for use in school during your assistantship, then also fill in column 'Werbungskosten' on page three of the form.
Enclose the receipts collected with the application form.
You no longer have to enclose the so-called 'Lohnzettel' (wage slip - showing all your income during one calendar year) to your application form. It is automatically sent from your employer (Landesschulrat/Stadtschulrat) to your tax office.
For FLAs in Tirol:
If you have any queries turn to Finanzamt Innsbruck Lohnsteuerstelle Tel.
0512/505
Other FLAs just turn to the Lohnsteuerstelle in their respective county or
district.