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Influx benefit

Highly qualified scientists and researchers moving to Austria from another country are entitled to extensive tax benefits.
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Influx benefit

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.

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 (available in German only) :

https://www.bmf.gv.at/themen/steuern/arbeitnehmerinnenveranlagung/zuzugsbeguenstigung.html

(for information only - the Medical University of Vienna assumes no legal responsibility).