Austria

Tax residency

Under Section 1(2) of the Austrian Income Tax Act (EStG 1988), an individual with a domicile or habitual abode in Austria has unlimited tax liability.

Thus, Austrian unlimited tax liability may arise either through a domicile (Wohnsitz) or through a habitual abode (gewöhnlicher Aufenthalt). The six-month rule is a statutory trigger within the habitual-abode framework, not a separate third test.

• Domicile (Wohnsitz): defined in section 26(1) of the Federal Fiscal Code (BAO), a domicile exists where a person maintains a dwelling under circumstances indicating that they will keep and use it. No minimum number of days of actual physical presence is prescribed, and continuous actual use is not required. A rented flat or holiday home may therefore qualify depending on the circumstances. A special secondary-residence rule (Zweitwohnsitzverordnung) may prevent an Austrian secondary dwelling from constituting a Wohnsitz for income-tax purposes where the taxpayer’s centre of vital interests has been abroad for more than five calendar years and the Austrian dwelling is used for no more than 70 days in the relevant calendar year, provided a record of the days of use is maintained.
• Habitual abode (gewöhnlicher Aufenthalt): under section of the Federal Fiscal Code (BAO), habitual abode is based on whether the person’s presence in Austria is more than merely temporary. The assessment is fact-specific and may consider the circumstances of the stay, including the person’s living circumstances and activities in Austria. It is therefore not a purely mechanical day-count test. However, within the habitual-abode test, if the stay in Austria exceeds six months, unlimited tax liability arises in any event and applies retroactively to the beginning of the stay.

Day counting

Austrian domestic law does not prescribe a specific day-counting method for the six-month habitual-abode threshold. For tracking purposes, the period may be calculated using entry and exit dates. Exceeding six months on this basis may trigger the statutory rule for unlimited tax liability, which applies retroactively to the beginning of the stay.

Tax consequences

The Austrian tax year is a calendar year. Austrian tax residents have unlimited tax liability and are generally taxed on worldwide income, with double-tax-treaty relief for foreign-source income. Non-residents have limited liability and are taxed only on Austrian-source income.

Migration / EU residence

EU/EEA and Swiss citizens may reside under free movement rules but must obtain a registration certificate (Anmeldebescheinigung) for stays over three months. Third-country nationals use residence permit routes (e.g., Red-White-Red Card). Everyone must register their address (Meldezettel) within three days. Holding a permit or being registered does not automatically equal tax residency under the domicile / habitual-abode tests.

Orientation references

• Austrian Income Tax Act (EStG 1988), Section 1, and Federal Fiscal Code (BAO), Section 26 (Wohnsitz / gewöhnlicher Aufenthalt)
• Austrian immigration / EU residence framework (settlement and residence, Meldezettel)