There are some countries that exempt flight crews from tax but in Austria and Germany that only applies to (parts) of the per diem payments and is no privilege for pilots but general tax code.
Hey, Germany even taxes the benefit gained from ID passes as a kind of "side income" from your employment. That means you pay tax on money you didn't actually earn but only "saved" because the company gave you a reduced fare standby ride. (I think they pay 10% of the full-fare price in tax)
[ 19 July 2001: Message edited by: Alpine Flyer ]