Registry entry

Austria Employee Tax Assessment (Arbeitnehmerveranlagung), Form L 1 — 2025

Austria's annual employee/pensioner income tax assessment (Arbeitnehmerinnenveranlagung beziehungsweise Arbeitnehmerveranlagung), filed with the Bundesministerium für Finanzen (BMF) via Finanzamt Österreich on form L 1, 'Erklärung L1 zur ArbeitnehmerInnenveranlagung 2025' (Version vom 09.10.2025), by an employee or pensioner reconciling wage-tax withheld during the year against final tax liability, claiming personal tax credits (sole-earner/single-parent, increased pensioner, multi-child supplement), commuter allowances, and work-related expense deductions (Werbungskosten). This document is modelled from BMF's own current fillable-AcroForm PDF edition of the L 1 for the 2025 assessment year (obtained via the barrier-free-form 'öffnen' download endpoint on formulare.bmf.gv.at, the same PDF oesterreich.gv.at's own official form-search index links to for this process). Deliberately excludes: the seven companion attachments the form itself names (L 1ab extraordinary burdens, L 1k per-child credits, L 1k-bF Familienbonus Plus special cases, L 1d special expenses, L 1i foreign/non-payroll income, L 16 wage slip, L 17/E 1/E 7 loss carryforward) — each a real, open companion-schedule candidate for a future cycle, mirroring this registry's existing CZ příloha pattern; the fully electronic FinanzOnline e-filing channel; and the annual paper-order channel for a blank physical copy. A new assessment year's edition of this same form (e.g. for 2026) would be authored as a separate schema version, per this registry's established practice for annual tax-return forms (see VERIFICATION.md). GovSchema is independent and is not affiliated with, endorsed by, or operated by the Republic of Austria, the Bundesministerium für Finanzen, or Finanzamt Österreich.

Registry entry

at/bmf/employee-tax-assessment

Jurisdiction
Austria · national
Version
1.0.0
Verification
draft
Authority
Bundesministerium für Finanzen (BMF), administered by Finanzamt Österreich

Authoritative source L 1 — 'Erklärung L1 zur ArbeitnehmerInnenveranlagung 2025' (Version vom 09.10.2025), BMF's current fillable-AcroForm edition for the 2025 assessment year, linked from oesterreich.gv.at's own official form-search index (form 47, 'Arbeitnehmerveranlagung - Antrag - L1')

Machine access

Schema document
registry/at/bmf/employee-tax-assessment/1.0.0/schema.jsonapplication/schema+json
Verification record
registry/at/bmf/employee-tax-assessment/1.0.0/VERIFICATION.mdtext/markdown
Registry catalog
registry/index.jsonone record per schema id

Field reference

66 fields, read from the published schema.json, with names, types, requiredness, and validation as the document states them. The live government form remains the authoritative source.

Fields

  • naturalPersonLastName string required

    Family name / surname

    length: 1–200classification: pii
  • naturalPersonFirstName string required

    First name

    length: 1–200classification: pii
  • naturalPersonTitle string optional

    Academic/professional title

    length: 0–100classification: pii
  • socialSecurityNumber string optional

    The filer's 10-digit Austrian Sozialversicherungsnummer as printed on the e-card. Required whenever the filer has one; if not, 'birthDate' must be filled in instead (see 1.6).

    patternclassification: sensitive-pii
  • gender enum required

    Merges three mutually exclusive checkbox widgets sharing PDF field name 'Checkboy_1_1' into one enum (never modelled as independent unconstrained booleans — see VERIFICATION.md).

    enum: female | male | unspecified
  • birthDate date optional

    Only required to be filled in when the filer has no social security number (see 'socialSecurityNumber').

  • maritalStatus enum required

    Merges six mutually exclusive checkbox widgets sharing PDF field name 'Checkbox508' into one enum (never modelled as independent unconstrained booleans — see VERIFICATION.md). Only one box may be ticked, per the form's own instruction (see sourceRef).

    enum: married_or_registered_partnership | cohabiting | single | permanently_separated | divorced | widowed
  • maritalStatusSinceDate date optional

    Marital status in effect since (not required if single)

  • addressStreet string required

    Street

    length: 1–200classification: pii
  • addressHouseNumber string required

    House number

    length: 1–50classification: pii
  • addressStaircase string optional

    Staircase (Stiege)

    length: 0–50classification: pii
  • addressDoorNumber string optional

    Door/unit number (Türnummer)

    length: 0–50classification: pii
  • addressResidenceCountryCode string optional

    Only completed when the filer's current residence is outside Austria: the residence country's Kfz-Nationalitätszeichen (car nationality code, e.g. D for Germany, H for Hungary, SK for Slovakia, SLO for Slovenia), per the form's own footnote 2.

    length: 0–10classification: pii
  • addressCity string required

    City/town (Ort)

    length: 1–200classification: pii
  • addressPostalCode string required

    Postal code (Postleitzahl)

    patternclassification: pii
  • addressPhone string optional

    Telephone number

    length: 0–50classification: pii
  • partnerLastName string optional

    See 'Partner*in' definition. A 'Partner*in' is defined by the form as a spouse, a registered partner, or (for at least one child for whom family allowance was received for at least seven months) a cohabiting partner. The source form does not gate this block behind an explicit required-if rule tied to a specific credit claim; it is left optional here and its completion is recommended whenever the filer claims the sole-earner tax credit (5.1.1), which itself asks the filer to declare that the partner does not also claim it (see VERIFICATION.md).

    length: 0–200classification: pii
  • partnerFirstName string optional

    Partner — first name

    length: 0–200classification: pii
  • partnerTitle string optional

    Partner — academic/professional title

    length: 0–100classification: pii
  • partnerSocialSecurityNumber string optional

    Merges two adjacent PDF text widgets ('Zahl_3_4_01' + 'Zahl_3_4_01_02') that together form one visually split 10-digit number box (unlike the filer's own single-box equivalent in 1.4) into one logical field — see VERIFICATION.md.

    patternclassification: sensitive-pii
  • partnerBirthDate date optional

    Partner — date of birth

  • numberOfPayers integer required

    If none, enter 0. No Lohnzettel (wage slip) attachment is required — it is transmitted electronically by the payer.

    range: 0–∞
  • internationalOrgIncomeExempt number optional

    Tax-exempt income under international agreements (e.g. UNO, UNIDO) — KZ 725

    range: 0–∞classification: financial
  • soleEarnerOrSingleParentCreditClaim enum optional

    Merges two mutually exclusive checkbox widgets ('Checkbox_5_1' sole-earner, 'Checkbox_5_2' single-parent) into one enum, since the source's own hint text at 6.1/6.2 treats them as alternatives ('the sole-earner credit (5.1.1) or the single-parent credit (5.1.2)'). Requires at least one qualifying child (5.1.3).

    enum: sole_earner_credit | single_parent_credit | none
  • numberOfChildrenForFamilyAllowance integer optional

    Number of children for whom family allowance was received for at least seven months

    range: 0–∞
  • childBonusDeclarationSoleEarnerOrSingleParent boolean optional

    Declares that in 2025 the filer had at least 30 days of business/employment income, or received only childcare-allowance/maternity/care-leave benefits for the whole year, for a possible Kindermehrbetrag (child bonus).

  • childBonusDeclarationFamilyAllowanceRecipient boolean optional

    Alternative declaration for the child bonus when the sole-earner/single-parent credit was not claimed: the filer receives family allowance and had qualifying income/benefits, and the partner's own income tax before credits is below 700 EUR (plus 700 EUR per additional child).

  • increasedPensionerCreditClaimed boolean optional

    Requires: own pension income of no more than 30,957 EUR, no entitlement to the sole-earner credit, and (if married/in a registered partnership) the (registered) partner's own income of no more than 2,673 EUR per year.

  • multiChildSupplementClaimed boolean optional

    Requires family allowance for at least 3 children received at least intermittently during 2025, and household income not exceeding 55,000 EUR (partner's income counted toward this threshold when living together more than 6 months of the year).

  • commuterAllowanceAmount number optional

    Only completed when not already correctly accounted for by the employer; calculated via the official Pendlerrechner (bmf.gv.at/pendlerrechner).

    range: 0–∞classification: financial
  • commuterEuroAmount number optional

    Commuter euro (Pendlereuro) — actual annual entitlement — KZ 916

    range: 0–∞classification: financial
  • professionalAssociationDuesAmount number optional

    Only completed when not already correctly accounted for by the employer.

    range: 0–∞classification: financial
  • homeOfficeErgonomicFurnitureAmount number optional

    Only current-year expenses in full; prior-year expenses over the 300 EUR cap that carry forward are applied automatically and must not be re-entered here. Must not also be claimed at Kennzahl 159 and/or 9275 (form E 1a/E 1a-K).

    range: 0–∞classification: financial
  • marginalEmploymentAndVoluntaryInsuranceContributionsAmount number optional

    Mandatory contributions from marginal employment, and voluntary social-insurance contributions for co-insured dependants — KZ 274

    range: 0–∞classification: financial
  • occupationDescription string optional

    e.g. COOK, SALESPERSON; a generic label like 'EMPLOYEE' is explicitly stated as not sufficient.

    length: 0–200
  • digitalWorkEquipmentAmount number optional

    For acquisitions over 1,000 EUR incl. VAT, enter only the annual depreciation.

    range: 0–∞classification: financial
  • otherWorkEquipmentAmount number optional

    For acquisitions over 1,000 EUR incl. VAT, enter only the annual depreciation.

    range: 0–∞classification: financial
  • professionalLiteratureAmount number optional

    Professional literature (excl. general-interest works) — KZ 720

    range: 0–∞classification: financial
  • businessTravelExpensesAmount number optional

    Work-related travel expenses (excl. home/workplace commute and family-home trips) — KZ 721

    range: 0–∞classification: financial
  • trainingEducationRetrainingAmount number optional

    Further-training, education, and retraining costs — KZ 722

    range: 0–∞classification: financial
  • familyHomeTripsAmount number optional

    Costs of family-home trips — KZ 300

    range: 0–∞classification: financial
  • doubleHouseholdCostsAmount number optional

    Costs of maintaining two households — KZ 723

    range: 0–∞classification: financial
  • homeOfficeStudyRoomAmount number optional

    Only deductible when the study room is the centre of the filer's entire occupational activity. Must not also be claimed at Kennzahl 158.

    range: 0–∞classification: financial
  • otherWorkRelatedExpensesAmount number optional

    A telework flat rate creditable as a work-related expense is applied automatically from the wage slip(s) and must not be re-entered here.

    range: 0–∞classification: financial
  • occupationalFlatRateCode1 string optional

    Single-letter/code identifying the occupational group flat rate claimed (e.g. A=Artist, B=Stage/film performer, F=Broadcast professional, J=Journalist, M=Musician, HE=Home worker, FM/FO=Forestry worker, HA=Caretaker, V=Sales representative, P=Municipal/local-council member, E=Expatriate).

    length: 0–5
  • occupationalFlatRatePeriodStart1 string optional

    Occupational flat-rate period start (TTMM) — row 1

    pattern
  • occupationalFlatRatePeriodEnd1 string optional

    Occupational flat-rate period end (TTMM) — row 1

    pattern
  • occupationalFlatRateReimbursementsAmount1 number optional

    Cost reimbursements received, excluding expatriate travel costs — row 1

    range: 0–∞classification: financial
  • occupationalFlatRateCode2 string optional

    Occupational flat-rate code — row 2

    length: 0–5
  • occupationalFlatRatePeriodStart2 string optional

    Occupational flat-rate period start (TTMM) — row 2

    pattern
  • occupationalFlatRatePeriodEnd2 string optional

    Occupational flat-rate period end (TTMM) — row 2

    pattern
  • occupationalFlatRateReimbursementsAmount2 number optional

    Cost reimbursements received, excluding expatriate travel costs — row 2

    range: 0–∞classification: financial
  • victimCertificateHolder boolean optional

    Holder of a certificate of political persecution (1938-1945)

  • bankIban string optional

    Only needed if the tax office does not already hold the filer's bank details, or these have changed. If provided and refund conditions are met, any credit balance is paid to this account rather than by cash.

    patternclassification: financial
  • bankBic string optional

    The form states this is only to be completed 'wenn IBAN nicht mit AT beginnt und die Empfängerbank nicht am einheitlichen Euro-Zahlungsverkehrsraum SEPA teilnimmt' (if the IBAN does not begin with AT and the recipient bank does not participate in SEPA) — a conditional exemption expressed in prose, not encoded as a requiredWhen here since the Condition grammar has no string-prefix operator (see VERIFICATION.md).

    patternclassification: financial
  • cashPayoutRequested boolean optional

    Cash amounts can then only be collected in person at the post office.

  • allowanceNoticeRequested boolean optional

    Allowance notice (Freibetragsbescheid) requested

  • lowerAllowanceNoticeRequested boolean optional

    Lower allowance notice requested (specific annual amount)

  • lowerAllowanceNoticeAmount number optional

    Requested lower allowance notice amount (annual)

    range: 0–∞classification: financial
  • attachmentL1abIncluded boolean optional

    Attachment L 1ab (extraordinary burdens) enclosed

  • attachmentL1dIncluded boolean optional

    Attachment L 1d (special expenses) enclosed

  • attachmentL1iIncluded boolean optional

    Attachment L 1i (foreign/non-payroll-withheld income) enclosed

  • attachmentL1kCount integer optional

    Number of L 1k attachments (one per child)

    range: 0–∞
  • attachmentL1kbFCount integer optional

    Number of L 1k-bF attachments (Familienbonus Plus special cases, one per child)

    range: 0–∞
  • taxRepresentativeContact string optional

    Tax representative (name, address, telephone)

    length: 0–500
  • declarationDate date required

    The paper form's own signature is a handwritten signature made after printing; this field captures only the accompanying date, matching this registry's established convention for paper-form fields that require a physical signature GovSchema cannot itself capture (see VERIFICATION.md and the 'attestation' document entry below).

Verification record

Candidate selection

This session's brief was to deepen Austria's vertical coverage (opened last cycle at 1 of 6 verticals, via at/gewerbebehoerde/trade-licence-registration, Business Formation). Per the brief's own priors and the pattern already set by Iceland (GOV-2084) and Sweden (GOV-2091), Taxes was screened first.

  • DMV (Kfz-Zulassung) was screened second, as the brief's other strong candidate. oesterreich.gv.at's own "Kfz-Zulassung" page and every third-party summary found (ARBÖ, ÖAMTC, insurers) describe registration as an in-person, at-the-counter process: the applicant brings identity and vehicle documents to a Zulassungsstelle (often run by an insurance agent acting as the registration authority's agent) and the clerk enters the data directly into the national register; the "application" is generated and signed at the counter, not filled in and submitted by the applicant beforehand. No downloadable blank specimen or fillable AcroForm was found under oesterreich.gv.at, bmimi.gv.at (the ministry now responsible for road traffic, successor to the brief's suggested bmaw.gv.at path for this topic), or any Land host. This matches a pattern this registry has hit before for counter-driven vehicle registration processes with no public paper form (e.g. Sweden's id-kort/Polisen passport screening in GOV-2091) — deferred as a weak candidate, not pursued further this session.
  • Taxes — Arbeitnehmerveranlagung (employee/pensioner tax assessment), Form L 1 was the strongest candidate found and is what this document models. bmf.gv.at (federal Ministry of Finance) was reachable this session (curl HTTP 200), unlike the prior GOV-2107 cycle's experience with bmaw.gv.at timing out — confirming Austria's federal hosts are not uniformly gated, just host-specific. service.bmf.gv.at's own ASP-based forms-search pages (show_mast.asp/show_det.asp) consistently returned the site's generic navigation shell to a bare curl fetch regardless of query string — evidently a JavaScript/AJAX-rendered results grid that does not degrade to a server-rendered fallback for a non-browser client — so the actual form was reached via oesterreich.gv.at's own separate (Next.js, server-rendered) form-search page instead (see Source below), which does expose real content in its initial HTML payload.
  • Passport, Visa, and National ID were not screened this session, per the brief's own stated weaker-prior guidance and because Taxes screened strong on the first real attempt (Iceland/Sweden's established sequencing precedent).

Source

  • Primary (the fillable form): https://formulare.bmf.gv.at/service/formulare/inter-Steuern/pdfs/2025/L1.pdf?open=download — form L 1, "Erklärung L1 zur ArbeitnehmerInnenveranlagung 2025" ("Version vom 09.10.2025" per the PDF's own page-footer running header), a genuine fillable AcroForm PDF. Confirmed twice this session by direct curl fetch with a browser User-Agent: HTTP 200, content-type: application/pdf, exactly 380,990 bytes both times (byte-identical, confirmed with diff), PDF header %PDF-1.6, not an HTML error page or a scanned image.
    • This URL is not a guessed path: it was reached by first fetching https://formulare.bmf.gv.at/service/formulare/inter-Steuern/pdfs/2025/L1.pdf (no query string) — itself found by pattern-matching sibling forms' known-good URLs (.../pdfs/2025/U1.pdf, .../E1.pdf, .../K1.pdf) — which returned a small BMF-branded HTML landing page titled "Formular L1 2025 öffnen" with a GET form (action="?" method="get", hidden input open=download) captioned "Öffnen des Formulars L1 2025 (ohne Formularimport)". Appending ?open=download to the same URL (replicating that form's own submission) returns the actual PDF.
    • Two other channels for the same form were found and are explicitly not used as this document's primary source: a barrier-free HTML step-by-step wizard for blind/visually-impaired filers (formulare.bmf.gv.at/bmfmodule/BMF_FS1/start.do?generalid=L1-2025, an aforms2web-powered multi-step session that could not be reliably walked with curl past its first step — each POST attempt reset the server-side transaction rather than advancing, evidently requiring exact session/ViewState handling beyond a simple GET/POST replay), and fully-electronic FinanzOnline e-filing (login-gated, no public specimen).
  • Confirmed current edition, not a stale/superseded specimen: https://www.oesterreich.gv.at/de/formsearch/form/47 (HTTP 200), the federal government's own official form-search index entry for "Arbeitnehmerveranlagung - Antrag - L1" (form id 47). Its raw server-rendered HTML payload lists, under "PDF-Formulare"/"Barrierefreie Formulare", direct links to the 2021-2025 editions of this same form by year; 2025 is the newest edition listed (no 2026 edition exists yet at the time of this session), and its listed 2025 barrier-free-form link (formulare.bmf.gv.at/service/formulare/inter-Steuern/wai/2025/L1.htm) redirects into the same L1-2025 form identifier as this document's own PDF source. The form's own running header independently states "Version vom 09.10.2025" (dated within the 2025 assessment year this form covers), corroborating this is the current, not a stale, edition.
  • Not separately cited as a source/authority field, but consulted for context: service.bmf.gv.at/service/anwend/formulare/show_det.asp?... (BMF's own forms-detail pages) — reachable (HTTP 200) but, as described above, rendered only a generic navigation shell to a non-browser fetch, so no field-level content was sourced from it.

Both cited URLs were re-fetched live a second time in this same session immediately before this record was finalized (see "Pre-PR re-verification" below).

Extraction technique

The PDF's AcroForm layer was extracted with pdfjs-dist v3.11.174 (legacy/build/pdf.js, loaded via createRequire since this version ships no .mjs entry point), calling page.getAnnotations({ intent: "display" }) per page to enumerate every Widget annotation (field name, field type, checkbox/radio flags, export values) and page.getTextContent() (with each item's transform[4]/transform[5] x/y coordinates preserved) to reconstruct the surrounding prose and labels by position, cross-referencing widget rect coordinates against nearby text coordinates to determine each widget's printed label.

  • 90 total AcroForm widgets across the PDF's 4 pages (40, 13, 21, 16 per page respectively).
  • 15 are non-data controls, excluded from the field model: 6 PDF-form- generator metadata fields (param_1207_FID, param_1207_OrganizationID, param_1207_Formularname, param_1207_Version, param_1206_Versionsinfo, plus an info1000 banner field) and 2 toolbar buttons (Sendfdf — an FDF data-send button; importButton — a data-import button) on page 1, one Versions_info button appearing as 2 separate widget entries, a SteuernummerInfo running tax-number display header repeated identically on pages 2, 3, and 4 (3 widgets total, a read-only cross-page convenience display, not a distinct data-entry field), and a resetbutton ("reset form") on page 4.
  • The remaining 75 real data widgets map onto this document's 66 fields. The gap is fully accounted for by 4 places where 2-6 widgets sharing one PDF field name make up a single logical field, each merged into one enum field (never modelled as independent unconstrained booleans — the mismodeling this registry has been burned by before, e.g. GOV-1070's SE work-permit radio group) or one merged string field:
    • Checkboy_1_1 (3 widgets, export values 1/2/3) → one gender enum.
    • Checkbox508 (6 widgets, export values 3-8) → one maritalStatus enum.
    • Checkbox_5_1 + Checkbox_5_2 (2 widgets) → one soleEarnerOrSingleParentCreditClaim enum, since the source's own 6.1/ 6.2 hint text treats the two credits as alternatives.
    • Zahl_3_4_01 + Zahl_3_4_01_02 (2 widgets) → one partnerSocialSecurityNumber string field: these are two adjacent text boxes that together form the partner's 10-digit SVNR, visually split (unlike the filer's own single continuous SVNR box at 1.4) — confirmed by comparing widget rect widths (the two partner sub-boxes' combined width, ~162pt, closely matches the filer's own single SVNR box width of ~165pt).
    • Total savings: 2 + 5 + 1 + 1 = 9 widgets, so 75 − 9 = 66. This arithmetic was checked mechanically (grep -c '"name":' against the generated schema.json, not asserted from memory).
  • Field-to-label mapping was confirmed for every field by cross-referencing each widget's rect y-coordinate (and, for closely-spaced checkbox groups, x-coordinate) against the nearest printed section-number/label text extracted at the matching y-band — e.g. the 6-widget Checkbox508 group's export values 3/4/5/6/7/8 were matched to "in Lebensgemeinschaft" / "verheiratet/in eingetragener Partnerschaft" / "ledig" / "verwitwet" / "geschieden" / "dauernd getrennt" respectively by comparing each checkbox widget's rect against each label's text position.
  • The internal PDF field names on page 3 use a legacy _8_ numbering scheme (Zahl_8_5_1, Zahl_8_10, etc.) that does not match this edition's printed section numbers (10.2.2-10.2.10) — evidently carried over unchanged from an earlier year's internal form-numbering scheme. This document's sourceRefs cite the current printed section number and Kennzahl, not the internal field name, for readability; the internal PDF field name is additionally available in this record's widget-merge notes above for full traceability.

Verbatim-quote cross-check

Every phrase this record or schema.json places in single quotation marks was checked programmatically against a pdfjs-dist getTextContent() dump of the entire PDF (all 4 pages, item strings joined with single spaces, whitespace-collapsed) using a small Python script, not by eye. Representative results:

| Quote | Result | |---|---| | 10-stellige Sozialversicherungsnummer laut e-card | exact | | FAMILIEN- ODER NACHNAME / VORNAME / TITEL / Hausnummer / Stiege / Türnummer / WOHNSITZSTAAT / Postleitzahl / Telefonnummer | exact | | Personenstand am 31.12.2025 (nur ein Kästchen ankreuzen) | exact | | weiblich / männlich / ledig / geschieden / verwitwet / in Lebensgemeinschaft / verheiratet/in eingetragener Partnerschaft / dauernd getrennt | exact | | seit (Datum bei ledig nicht erforderlich) | exact | | Anzahl der (inländischen) gehalts- oder pensionsauszahlenden Stellen im Jahr 2025 | exact | | Steuerfreie Einkünfte auf Grund völkerrechtlicher Vereinbarungen (z.B. UNO, UNIDO) | exact | | Pendlerpauschale - tatsächlich zustehender Gesamtjahresbetrag abzüglich eines Kostenersatzes für ein Öffi-Ticket | exact | | Genaue Bezeichnung Ihrer beruflichen Tätigkeit (z.B. KOCH, VERKÄUFERIN; nicht ausreichend ist ANGESTELLTE, ARBEITER) | exact | | Ich beantrage den erhöhten Pensionistenabsetzbetrag. / Ich beantrage einen Freibetragsbescheid. / Ich beantrage einen niedrigeren Freibetragsbescheid in Höhe von jährlich | exact | | Ich besitze auf Grund meiner politischen Verfolgung in der Zeit von 1938 bis 1945 einen Opferausweis und/oder eine Amtsbescheinigung. | exact | | IBAN (nur ausfüllen, wenn Sie dem Finanzamt noch keine Bankverbindung bekanntgegeben haben oder Sie diese geändert haben) / BIC (nur auszufüllen, wenn IBAN nicht mit AT beginnt und die Empfängerbank nicht am einheitlichen Euro-Zahlungsverkehrsraum SEPA teilnimmt) | exact | | Beilage L 1ab für außergewöhnliche Belastungen / Beilage L 1d zur Berücksichtigung von Sonderausgaben / Beilage L 1i für Einkünfte aus nichtselbständiger Arbeit ohne Lohnsteuerabzug bzw. mit Auslandsbezug | exact | | Anzahl der Beilagen L 1k für ein Kind (für jedes Kind ist eine eigene Beilage L 1k zu verwenden) / ...L 1k-bF für den Familienbonus Plus in besonderen Fällen... | exact | | Ich bestätige mit meiner Unterschrift, dass alle Angaben der Wahrheit entsprechen. Ich nehme zur Kenntnis, dass unrichtige oder unvollständige Angaben strafbar sind. | exact | | Arbeitnehmerveranlagung - Antrag - L1 | exact (checked against oesterreich.gv.at's raw HTML, not the PDF) |

Nine near-misses caught and corrected before this shipped — in every case the raw pdfjs-dist extraction differs from a naive "clean" quote by an extra inter-word space or a line-wrap hyphen, the same category of artifact flagged in the prior at/gewerbebehoerde cycle (getTextContent() inserting a space at certain run/line boundaries; the PDF itself hyphenating a word across a visual line-wrap):

| Field | Artifact found | Resolution | |---|---|---| | numberOfChildrenForFamilyAllowance | "Kinder , für" (space before comma) and "habe/ hat." (space before "hat") | Quote marks removed; description paraphrased, artifact disclosed in sourceRef | | increasedPensionerCreditClaimed | "Alleinverdienerabsetz- betrag" (hyphenated line-wrap) | Paraphrased in English, hyphenation disclosed | | multiChildSupplementClaimed | "für 2026 , da" (space before comma) | Paraphrased, artifact disclosed | | commuterEuroAmount | "Gesamtjahres- betrag" (hyphenated line-wrap) | Quote span shortened to end before the hyphenated word; word left outside the quoted span with a note | | professionalAssociationDuesAmount | "ausge- nommen" (hyphenated line-wrap, "ausgenommen") | Paraphrased, artifact disclosed | | marginalEmploymentAndVoluntaryInsuranceContributionsAmount | "Sozialversicherungs- beiträge" (hyphenated line-wrap) | Paraphrased, artifact disclosed | | digitalWorkEquipmentAmount | "Umsatz- steuer" (hyphenated line-wrap, "Umsatzsteuer") | Paraphrased, artifact disclosed | | businessTravelExpensesAmount | "( ohne" (extra space after opening parenthesis) | Quote span shortened; remainder paraphrased | | cashPayoutRequested | "können )" (extra space before closing parenthesis) | Quote span shortened; remainder paraphrased | | childBonusDeclarationSoleEarnerOrSingleParent (6.1) | "beantragt : Ich" (extra space before colon) and "Pflegekarenz- geld" (hyphenated line-wrap) | Quote span shortened to end before the colon; remainder paraphrased with artifacts disclosed | | childBonusDeclarationFamilyAllowanceRecipient (6.2) | "Familienbeihilfe : Ich" (extra space before colon) | Quote span shortened to end before the colon; remainder paraphrased | | gender (inter/divers/offen label) | Printed as two separate lines, "inter/divers/" then "offen" on the line below, joined with a space in the flat text extraction | sourceRef now describes it explicitly as a two-line label rather than a single contiguous quoted string | | birthDate / partnerBirthDate | The 1.6 label's raw extraction order interleaves with an adjacent "laut e-card" caption belonging to a different nearby field (a reading-order artifact of this session's y-band line-reconstruction algorithm on a tightly-packed two-column area), so no single clean contiguous string could be confirmed | Both fields' sourceRefs were rewritten as an explicit paraphrase, with the reading-order caveat noted, rather than presenting an uncertain reconstruction as verbatim |

This is the same policy the prior at/gewerbebehoerde/trade-licence-registration cycle established: never silently "clean up" an extraction artifact and present it as verbatim; either quote exactly as extracted (including the artifact), or shorten the quoted span to end before the artifact and paraphrase the rest, with the reason disclosed.

Field-count reconciliation

66 fields, reconciled against 90 total / 75 real / 66-after-merge widgets as detailed above. Every field's sourceRef cites its printed section number and/or Kennzahl (tax box number); Kennzahl-bearing fields (KZ in the field's own label) are cross-referenced against the printed Kennzahl visible next to that widget in the extracted text, not asserted from the internal PDF field name alone.

Deliberate scope decisions (disclosed, not silently dropped)

  • Companion attachments not modelled. The form itself names 7 companion filings (L 1ab extraordinary burdens, L 1k per-child credits, L 1k-bF Familienbonus Plus special cases, L 1d special expenses, L 1i foreign/ non-payroll income, L 16 wage slip — not needed since payers file electronically — and L 17/E 1/E 7 for loss carryforward). This document models only the base L 1 return's own fields, tracking whether each attachment is enclosed (attachmentL1abIncluded etc.) but not each attachment's own internal fields — a real, open companion-schedule backlog for a future cycle, mirroring this registry's existing CZ příloha (annex) pattern for Sweden/Iceland-style personal tax returns.
  • partnerLastName/partnerFirstName/partnerTitle/ partnerSocialSecurityNumber/partnerBirthDate are optional, not gated by a requiredWhen. The source's own "Partner*in" section (3) is not tied by the form to a single triggering checkbox; it is practically relevant whenever the filer claims the sole-earner credit (5.1.1, which itself asks the filer to declare the partner does not also claim it) or is married/partnered/cohabiting, but the form does not encode a strict machine-checkable rule for exactly when partner data becomes mandatory. Rather than invent an unverified compound condition, these fields are left optional with the real-world recommendation disclosed in each field's own description — the same technique used for at/gewerbebehoerde's own influentialPerson* fields and capabilityProof's undocumented exemption.
  • addressResidenceCountryCode, similarly, has no requiredWhen. The source's own footnote states it is only needed when the filer's residence is outside Austria, but there is no separate "I live abroad" checkbox field on the form to gate this on — so it is left optional, with the conditional rule disclosed in prose rather than encoded.
  • bankBic has no requiredWhen. The source states BIC is only needed "wenn IBAN nicht mit AT beginnt und die Empfängerbank nicht am einheitlichen Euro-Zahlungsverkehrsraum SEPA teilnimmt" (if the IBAN does not begin with AT and the recipient bank does not participate in SEPA) — a string-prefix condition this spec's shared Condition grammar (equals/notEquals/in/greaterThan/etc., spec/v0.3 $defs/conditionLeaf) has no operator for. Left optional, condition disclosed in prose, per the same "don't assert an expression the grammar can't state precisely" principle as at/gewerbebehoerde's capabilityProof.
  • **occupationalFlatRate*1/2 model exactly 2 repeatable rows,* matching the source PDF's own 2 physical rows for section 10.2.11 (occupational group flat rate). The form provides no more than 2 rows on paper; no array/repeating-group type exists in spec/v0.3 ($defs.field.type enum has no array), so this document follows the same bounded-row convention already established by is/skatturinn/simplified-individual-tax-return's numbered employer1/employer2 fields.
  • declarationDate captures only the date, not the signature itself. Like every paper-form signature in this registry, a handwritten signature cannot be represented as a GovSchema field value; it is instead captured structurally via the documents[] attestation entry (accuracyAndCompletenessDeclaration), matching the established convention (e.g. se/skatteverket/individual-income-tax-return's taxpayerSignature document).
  • No identity-document entries. Unlike many Business Formation/ Passport/National-ID schemas in this registry, this tax return identifies the filer purely by the pre-existing social security number/Steuernummer already on file with the tax authority; no supporting identity document is requested by the form itself.
  • Not modelled at all: the fully electronic FinanzOnline e-filing channel; the barrier-free HTML wizard channel (both alternative submission paths to the same underlying L 1 data, per the process description above); and, as noted, the form's 7 named companion attachments' own internal field sets.
  • Annual-edition scope. This is the 2025-assessment-year edition of an annual tax-return form. Consistent with this registry's established practice for other annual tax-return schemas already published (se/skatteverket/individual-income-tax-return, is/skatturinn/simplified-individual-tax-return — neither of which uses the optional edition axis from spec/v0.3 §5.7/GSP-0005), a future assessment year's edition (e.g. 2026) would be authored as a new schema version rather than using the edition axis, for consistency with those direct Taxes-vertical siblings.

Mock conformance test run

Two scenarios were built under conformance/at/bmf/employee-tax-assessment/1.0.0/ and checked against this schema's own required/requiredWhen/validation/ documents[] grammar with a disposable checker script (/tmp/at-tax-gov2114/check_conformance.mjs, not committed — mirrors the technique used for is/skatturinn/simplified-individual-tax-return, GOV-2084, extended here to also evaluate the all/any/not boolean Condition grammar and documents[].requiredWhen):

  • application-packet-single-filer.json: Stefan Bauer, single, one domestic employer in 2025, a straightforward refund by bank transfer, no partner/children/commuter allowance/additional expenses/attachments. 12 fields collected, 54 correctly not-applicable, 0 errors; the required accuracyAndCompletenessDeclaration attestation provided.
  • application-packet-married-sole-earner.json: Andrea Gruber, married since 2015, claiming the sole-earner tax credit for 2 children, the commuter allowance/euro, digital work equipment and further-training expenses, and 2 L 1k attachments. 26 fields collected, 40 correctly not-applicable, 0 errors; the maritalStatusSinceDate requiredWhen (fired by maritalStatus: married_or_registered_partnership) and numberOfChildrenForFamilyAllowance's requiredWhen (fired by soleEarnerOrSingleParentCreditClaim) both correctly satisfied.
  • Five mutation/negative controls per scenario (10 total), each derived from a base scenario with exactly one defect introduced, each correctly raised exactly one error (confirming the checker is not vacuously passing):
    1. Removing the required naturalPersonLastName → missing-required error.
    2. Setting addressPostalCode to "AB12" (violates the 4-digit pattern) → pattern-violation error.
    3. Setting maritalStatus to "engaged" (not in its enum) → enum-violation error.
    4. Forcing maritalStatus to a non-single value while removing maritalStatusSinceDate → requiredWhen conditional-required violation, confirming the conditional gate actually fires (not just the top-level required: true fields).
    5. Removing the required accuracyAndCompletenessDeclaration document → missing-required-document error.

The schema was also validated against the GovSchema v0.3 meta-schema with node tools/validate.mjs and node tools/validate-ajv.mjs (both pass, against the full registry of 327 documents including this one), and against node tools/verify-sources.mjs registry/at/bmf/employee-tax-assessment/1.0.0 (0 warnings, 3 URLs checked, 0 allowlisted).

Pre-PR re-verification

Immediately before opening the PR, both cited URLs were re-fetched live a second time in this same session (beyond the initial retrieval), with a realistic browser User-Agent:

  • formulare.bmf.gv.at/service/formulare/inter-Steuern/pdfs/2025/L1.pdf?open=download — HTTP 200, application/pdf, 380,990 bytes, byte-identical (diff) to the first fetch.
  • www.oesterreich.gv.at/de/formsearch/form/47 — HTTP 200.

node tools/verify-sources.mjs registry/at/bmf/employee-tax-assessment/1.0.0 reports all clear (0 warnings) on this same re-verification pass.

Path to a verified claim (next step)

To advance from status: draft to status: verified, a future reviewer would: confirm the precise machine-checkable trigger (if any exists in BMF's own guidance beyond this PDF) for when Section 3 "Partner*in" data becomes mandatory rather than merely recommended; resolve the bankBic prefix-conditional limitation against a future spec revision that adds a string-prefix Condition operator, if one is ever proposed; and author the 7 named companion attachments (L 1ab/L 1d/L 1i/L 1k/L 1k-bF at minimum) as their own schemas, matching this registry's CZ příloha pattern.

Scope and jurisdiction notes

Deepens Austria (already GovSchema's 31st jurisdiction, opened via at/gewerbebehoerde/trade-licence-registration) to 2 of its 6 verticals — Taxes, via this employee-tax-assessment document. Austria's remaining four verticals (DMV, Passport, Visa, National ID) are open, unscreened (DMV: screened this session and found weak/counter-driven, see Candidate selection above) or unscreened backlog candidates for a future cycle.

View the raw record (VERIFICATION.md)

Version history

  • 1.0.0 draft latest this page has verification record schema.json

Independent and non-affiliated

GovSchema is an independent, open-source project. This reference is not produced, reviewed, or endorsed by Bundesministerium für Finanzen (BMF), administered by Finanzamt Österreich or any government. The authoritative source is always the live government form and its official instructions.