Are there special residency considerations for short-term assignments?
No. An individual is assumed to be resident if he/she either maintains any kind of accommodation, or is physically present, under circumstances indicating that his/her abode will not be temporary.
Are there special payroll considerations for short-term assignments?
No. As a rule the tax on employment income is levied by way of withholding through the employer. If no permanent establishment of the employer exists in Austria, a tax consultant can handle the withholding or income tax will be paid by assessment.
What income will be taxed during short-term assignments?
If the center of vital interest of the assignee is not located in Austria, he/she will be taxed on his/her Austrian-sourced income.
Are there any additional considerations that should be considered before initiating a short-term assignment in Austria?
Information not available.
© 2016 KPMG Alpen-Treuhand GmbH Wirtschaftsprüfungs-und Steuerberatungsgesellschaft (Wien), an Austrian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.