Cross Border in Austria
Austrian tax when a person or company crosses the Austrian border. Covers unlimited and limited tax liability for individuals (home, habitual abode, the six-month rule, the 70-day second-home rule) and for companies (seat or place of management); the inbound Zuzugsbegünstigung for researchers (30% allowance for five years); the exit tax on leaving (Wegzugsbesteuerung) with deferral or instalments for EU/EEA moves; non-residents with Austrian employment, rental or capital income and the add-on of EUR 11,077; withholding on outbound payments (KESt 27.5% and 25%, the § 99 EStG withholding of 20%); treaty relief and the refund route; tax year 2026 (calendar year). Trigger phrases: moving to Austria, leaving Austria, non-resident Austria, expat, exit tax, Wegzug, Zuzug, digital nomad, beschränkte Steuerpflicht. Out of scope: the full tariff and E 1 return (at-income-tax), corporate tax (at-corporate-income-tax), SVS contributions (at-svs-contributions), VAT (at-vat-return).
Not yet approved
Built from the law