Tax Advisor for Pool Funds (Poolgelder) in Austria
Our tax advisory firm offers specialized support for Austrian hospital doctors who receive such pooled funds. We provide comprehensive guidance on the correct tax treatment and social security obligations related to Poolgeld. We advise in English and are specialized in assisting doctors with international backgrounds.
Tax Advisor for Pool Funds (Poolgelder) in Austria – What Doctors Need to Know
Poolgeld represents additional income earned by hospital-employed doctors for treating private patients. Although this work is performed within their employment framework, the income is legally classified as self-employment income under § 22(1)(b) of the Austrian Income Tax Act (EStG 1988). Therefore, doctors who receive Poolgeld must:
- Register for a tax number at the tax office
- Submit an annual income tax return
- Fulfill obligations under the Social Insurance Act for the Self-Employed (FSVG)
The taxation and social insurance implications of Poolgeld are complex. As a tax advisor specializing in healthcare professionals in Austria, we help doctors navigate:
-
Income tax on self-employed earnings
-
FSVG social security contributions (pension and accident insurance)
-
Dual insurance status (ASVG as employee + FSVG as self-employed)
-
Avoiding overpayment due to multiple insurances
-
Structuring declarations to optimize contributions and minimize liability
We also assist with reporting obligations, SVS registration, and income verification procedures.
-
Poolgeld is not part of the salary; it’s classified as income from independent professional activity.
-
Doctors receiving Poolgeld are subject to mandatory social insurance under FSVG, including pension and accident coverage.
-
Double insurance arises (ASVG + FSVG), but contribution caps apply. With proper planning, excess contributions can be avoided or refunded.
-
Administrative staff and non-medical academic personnel involved in private patient care may also receive a share of pool funds.
-
The distribution of Poolgeld is overseen by a Pool Committee (Poolrat), which allocates funds based on performance, qualification, experience, and scientific contributions.
Any freelance medical activities beyond Poolgeld — such as locum work, emergency services, or consultancy — also qualify as self-employment income and must be reported for tax and SVS purposes. We offer comprehensive tax and insurance support for all such secondary medical income sources.
Get Expert Support for Your Poolgeld Tax Obligations
Our Services for Doctors in Austria
-
Tax registration and income tax returns for Poolgeld recipients
-
SVS registration and social security contribution optimization
-
Handling multiple insurance cases (ASVG + FSVG)
-
Support with applications for exemptions in case of marginal income
-
Guidance on reporting obligations to SVS and the Medical Chamber (Ärztekammer)
-
Advising on income planning, deductions, and expense documentation