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Austria: Personal Taxation

Residence and Liability for Taxation

Individuals are deemed to be resident for tax purposes if they make Austria their permanent place of abode, which means an individual must reside in Austria for more than six months of the year. Individuals are taxed on their worldwide income. Non-resident individuals are taxed on their income generated in Austria. Non-resident individuals who generate more than 90% of their total income in the country can apply for resident status.



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