The European basic freedoms do not only forbid direct discrimination, but also indirect discrimination. Disguised discrimination exists if a state's own citizens who have made use of their right to freedom of movement are at a disadvantage over those who did not make use of this right. This is disguised discrimination because the requirements laid out in the national norm are easier for the latter group to fulfill and thus, they especially affect cross-border workers negatively. Martin Feurstein shows that the prerequisites required for the rate reduction in Art. 67 para. 1 of the Austrian Income Tax Act or for the claim of tax exemption according to Art. 3 para. 1 item 4a of the Austrian Income Tax Act lead to disguised discrimination of cross-border workers and therefore do not conform to Community Law.