Taxes and finances

When an employee is required to work for an employer, this constitutes an employment relationship pursuant to the definition in the tax law (section 47 of the Einkommensteuergesetz - EStG; income tax act). This is the case "if the working person has to carry out their work activities under the management of the employer or has to follow the directives of the employer within the corporate body."

University professors who work under an employment contract (in the context of an employment relationship) derive income from employment. As the employer, the University of Vienna automatically deducts income tax and social insurance contributions.

Tax Benefits (Zuzugsbegünstigung)

(for information only, the University assumes no liability)

As a foreign researcher or scientist, relocating to Austria from abroad, you may be entitled to a favourable tax treatment in Austria.

Preconditions

• Written application by the relocating researcher or scientist within 6 months after the relocation to the Austrian Federal Ministry of Finance (there is no extension of application deadline possible)
• The relocation is of public interest for Austria because it supports science and research
• The center of vital interest is shifted to Austria (e.g. relocation of the family)
• Depending on the claimed benefit the center of vital interest of the relocating researcher or scientist has not been in Austria within the last 5 - 10 years

What are the tax benefits (also combination possible)?

• The tax allowance can be granted for up to 5 years
• A tax allowance totalling 30 % of the scientific and research income that would be subject to Austrian income tax at the regular tax rate