No. 4/2023

Each non-agricultural trader who pays their wn health insurance is in 2023 for the first time required to fi le an annual health insurance premium return. Its purpose is to determine the health insurance premium for the given year based on the revenue/income earned in that year. Read more in the BS&O Alert.

Other topics we cover include:

- Annual health contribution assessment base

- New employment contract arrangements effective from 26 April

- SLIM VAT 3 rules to take effect from July

- ZUS offers funding for work safety projects

- Important interpretations and rulings

- Important dates for accountants for the coming month