Einmalige, freiwillige Zuwendungen der/des DienstgeberIn für Betroffene zur Beseitigung von Katastrophenschäden, insbesondere von Hochwasser-, Erdrutsch-, Vermurungs- oder Lawinenschäden sind beitragsfrei (§ 49 Abs. 3 Z 11a Allgemeines Sozialversicherungsgesetz.
Diese Zuwendungen sind auch steuerfrei (§ 3 Abs. 1 Z 16 Einkommensteuergesetz 1988).
Quelle: ÖGK
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