Austria - Overview and introduction

Austria - Overview and introduction

Taxation of international executives

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Individuals residing in Austria are, in principle, subject to Austrian income tax on their worldwide income (referred to in Austria as unlimited tax liability). Non-residents are subject to Austrian income tax only on certain categories of income from Austrian sources (limited tax liability).

Tax treaties concluded between Austria and many countries may provide for exceptions to these general principles.

Foreign nationals holding an employment permit or a labor contract in Austria, which covers a period of more than six months, shall be deemed to be subject to unlimited tax liability from the commencement of their residence in Austria.

Non-resident individuals are subject to tax only on certain categories of income from Austrian sources. On wages and salaries, income tax is withheld at the source according to the standard income tax rates.

The official currency of Austria is the Euro (EUR).

Herein, the host country refers to the country to which the employee is assigned. The home country refers to the country where the assignee lives when he/she is not on assignment.

© 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.

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