Highly qualified scientists and researchers moving to Austria from another country are entitled to extensive tax benefits.
Requirements:
- The task has to be predominately scientific (including corresponding administration, but excluding teaching)
- The influx is of public interest for Austria, because it serves the advancement of science and research in Austria (e.g. university professors, scientists working at a university within their subject for habilitation (or related field), people with “postdoc-excellence grants”)
- The center of life interests is shifted to Austria (e.g. influx with family)
- The center of life interests was not in Austria within the last five to ten years, depending on the requested benefit.
- Written application by the moving scientist/researcher has to be submitted to the Federal Ministry of Finances within six months after influx. (Attention: Extension of the deadline not possible!) The application can also be submitted via FinanzOnline, opens an external URL in a new window.
Types of influx benefits (combinations are possible as well):
- The tax deduction (“Zuzugsfreibetrag”) amounts to 30% of the domestic and foreign income from scientific activities, if subject to the regular Austrian income tax rate.
- The “Zuzugsfreibetrag” is granted for a period of five years by official notice.
Elimination of additional tax burden (flat average tax rate):
- Eliminating additional tax burden by taxing certain foreign income of the moving person at a flat average tax rate of at least 15%. The flat tax rate results from the ratio between the foreign tax of the last three calendar years and the income earned abroad in the same period.
- After the tenth calendar year, the tax is gradually adjusted to the Austrian level of taxation.
- Domestic income is not eligible for tax benefit.
For more information, please visit the website of the Federal Ministry of Finance, opens an external URL in a new window. (available in German only)
!(For information only - the JKU assumes no legal responsibility.)!