"in any event, after a six-month stay in Austria (six months being 183 days)."

"An individual is deemed to have a habitual abode in Austria if they stay in Austria for a period exceeding six months (183 days) in a calendar year."

"In Austria, when you sell financial assets such as shares, property or crypto, you may need to pay capital gains tax (CGT) on any profits you make. (."

"The following table lists the countries with which Austria has signed DTTs: [...] Albania, India, Poland [...], Philippines (Total 91 countries listed"

"Today, around eighty treaties are in force."

"Exit taxation (§ 27 VI 1 EStG) Any circumstances leading to loss of Austria’s right of taxation with regard to the gains on disposal likewise constitu"

"A special tax treatment applies to capital gains with respect to the exit of taxable assets. In the case of a transfer of assets that formed part of a"

"This legal assessment is also applicable to circumstances that lead to the loss of Austria's taxing right with regard to capital gains, resulting in d"

"If this criterion does not lead to a clear result, the habitual abode and, if necessary, nationality are considered. If residency still cannot be dete"

"Return to Austria within 5 years (EU/EEA) Reversal of deemed disposal"

"You must deregister your primary residence (Hauptwohnsitz) with the local registration office (Meldeamt). This is a mandatory step to officially recog"

"Individuals who have a permanent domicile (Wohnsitz) and/or their habitual abode (gewöhnlicher Aufenthalt) in Austria are subject to income tax (Einko"

"There is no wealth/worth tax in Austria."

"Austria currently has neither a wealth tax nor an inheritance tax or gift tax."

"While Austria doesn’t impose an inheritance tax... Real estate – Income from the sale of private real estate is taxed at 30%"

"For the first time, Austria has introduced a comprehensive CFC regime."

"On 29 December 2025, an amendment to the Austrian Corporate Income Tax Act 1988 ('Körperschaftsteuergesetz') was published in the Federal Law Gazette,"

"The 2018 Annual Tax Act implemented the standards set by the ATAD and introduced CFC rules for CFCs and permanent establishments."

"holding a controlling interest (generally defined as more than 50% of voting rights, capital or entitlement to profits)"

"The difference between the value received and the tax acquisition cost of the crypto-asset is taxed with a tax rate of 27.5%."

"Die Beiträge zur Sozialversicherung der Selbstständigen setzen sich zusammen aus: Pensionsversicherung (18,5%), Krankenversicherung (6,8%), Unfallvers"

"Austria has concluded bilateral social security agreements with numerous countries outside the EU/EEA/Switzerland."

"In Austria, health insurance is compulsory for all persons in employment, for recipients of unemployment benefits, pensions, etc., and for self-employ"