EY
IZD-Tower
Wagramer Strasse 19 1220 Vienna Austria
Executive contacts
Regina Karner
+43 (1) 21170-1296 Email: regina.karner@at.ey.com
Herwig Debriacher +43 (1) 21170-1437 Email: herwig.debriacher@at.ey.com
Nicole Nebel-Leithner +43 (1) 21170-1178 Email: nicole.nebel@at.ey.com
Rainer Rainer +43 (1) 21170-1265 Email: rainer.rainer@at.ey.com
Bernadett Bukovszky +43 (1) 21170-1416 Email: bernadett.bukovszky@at.ey.com
Andreas Forstner +43 (1) 21170-1262 Email: andreas.forstner@at.ey.com
Bettina Kraftl-Hoch +43 (1) 21170-1236 Email: bettina.kraftl-hoch@at.ey.com
Maximilian Jeschek +43 (1) 21170-1239 Email: maximilian.jeschek@at.ey.com
Immigration contacts
Herwig Debriacher
+43 (1) 21170-1437 Fax: +43 (1) 216-2077 Email: herwig.debriacher@at.ey.com
Suzan Safai +43 (1) 21170-1226 Email: suzan.safai@at.ey.com
A. Income tax
Who is liable. In principle, all individuals are subject to tax on their worldwide income if they are considered ordinarily resident in Austria. Nonresidents with an income source in Austria are subject to tax to a limited extent, but their taxes may be reduced under a double tax treaty (see Section E).
Individuals are considered ordinarily resident if they have a resi dence available for use in Austria or if they live in Austria for more than six months.
Each partner in a partnership must pay tax on his or her share of profits. The partnership is not subject to income tax as a separate entity.
Income subject to tax. Austrian income tax law categorizes income into the following income sources:
• Income from agriculture and forestry
• Income from dependent employment (earnings as an employee)
• Income from self-employment, including directors’ fees
• Business income
• Investment income
• Rental income
• Income from other sources
Specific regulations govern the calculation of taxable income from each source. After income from each source is calculated, the amounts are aggregated.
Employment income Employed persons are subject to income tax on remuneration and all benefits received from employment. Employment income includes the following:
• Salaries, wages, bonuses, profit participations, and other remu neration and benefits granted for services rendered in a public office or in private employment
• Pensions and other benefits received by a former employee or his or her surviving spouse or descendants, in consideration of services performed in the past
Allowances paid to foreign employees working in Austria, includ ing, among others, foreign-service allowances and housing allow ances, are considered employment income and do not receive preferential tax treatment.
Investment income A final withholding tax at a rate of 27.5% (rate applicable from 1 January 2016) is imposed on dividends. A final withholding tax at a rate of 25% is imposed on invest ment income from saving deposits and current accounts derived from Austrian sources by residents. All other taxable investment income is subject to a tax at a rate of 27.5%. Expenses related to dividends and interest are not deductible. A final withholding tax applies only to interest income derived from securities offered to the general public (not to privately placed securities). Tax exemp tions for interest income are available, especially for nonresi dents, under domestic law.
Dividend income and interest income of residents derived from non-Austrian sources are also taxed at a special tax rate of 27.5% (rate applicable from 1 January 2016). A 25% tax applies to inter est from saving deposits and current accounts. All other interest income is subject to a 27.5% tax rate (rate applicable from 1 January 2016). The Austrian tax authorities can decide to impose tax at the ordinary tax rates if the foreign company mak ing the payments is taxed at a rate below 15%. In this case, a tax credit is granted for the taxes paid abroad.
Gains derived by residents from the sale of investments (securi ties, derivatives and others) that were purchased on or after 1 April 2012 are subject to tax at a rate of 27.5% (rate applicable from 1 January 2016; a 25% tax rate applies until 31 December 2015). Special transition treatment applies to gains from the sale of investments purchased or sold on or before 31 March 2012.
Royalties and rental income derived by residents are taxed as ordinary income.
Dividends paid to nonresidents are subject to withholding tax at a rate of 27.5% (rate applicable from 1 January 2016; a 25% tax rate applies until 31 December 2015). However, this rate is reduced by
most of Austria’s double tax treaties (see Section E). For royalties and directors’ fees, the rate of withholding tax is 20%.
The withholding taxes imposed are usually final taxes.
Self-employment and business income. Individuals acting inde pendently in their own name and at their own risk are subject to income tax on income derived from self-employment or business activities.
Business income includes income from activities performed through a commercial entity or partnership, while self-employment income primarily includes income from professional services rendered (for example, as doctors, dentists, attorneys, architects, journalists and tax consultants).
In general, all income attributable to self-employment or busi ness, including gains from the sale of property used in a business or profession, is subject to income tax.
General or limited partnerships are not taxed as entities. The profit share of each partner is subject to tax separately. In addition, a partner’s income from self-employment or business activities also includes compensation received by a partner for services ren dered or for loans made to the partnership.
For nonresidents carrying on business through a permanent establishment in Austria, taxable income is computed in the same manner as for resident individuals and is taxed at the same rates.
Directors’ fees. Remuneration received as a supervisory board member of a corporation is treated as income from selfemployment. Companies must withhold tax at a rate of 20% on such remuneration paid to nonresidents.
Taxation of employer-provided stock options. Favorable taxation applies only to stock options that were granted on or before 31 March 2009. Stock options granted after that date do not ben efit from favorable taxation.
EUR3,000 (from 1 January 2016; the amount was EUR1,460 until 31 December 2015) per year of the benefit derived from the grant of free shares or the purchase of shares on favorable terms may be exempt from tax if all of the following conditions are met:
• The shares must be kept on deposit with a European Community bank or other specified institution, determined by the employer and representatives of the employees.
• The shares must be retained for at least five calendar years after the year of acquisition (that is, they be neither given away nor sold).
• The employee must prove by 31 March of the following year that he or she still owns the shares by means of a deposit confirmation, which must be filed with the payroll administration of the employer.
If the above conditions are not met, the employer is required as from the year of violation to withhold tax from the benefit, unless the employee has left the company.
Capital gains. Capital gains derived from sales of businesses, parts of businesses and partnership interests are taxed as ordinary income. On request, these capital gains may be distributed over three years, if at least seven years have passed since the opening or purchase of business, part of the business or partnership inter est. Otherwise, the capital gains in excess of EUR7,300 are fully taxed in the current year. If the business is sold or closed because of the retirement of the owner, and at least seven years have passed since the opening or purchase of business, part of the business or partnership interest, the capital gains are taxed at half the normal rate.
Gains derived from the sale of shares in a corporation are taxed at a rate of 27.5%. Gains derived from the sale of real estate are also taxed at a rate of 27.5%.
Gains on other privately held assets, excluding securities and real estate, are not taxable if the assets are held longer than one year. Otherwise, the gains are taxed as ordinary income. If the assets are held less than one year, the difference between the acquisition price and the sale price is taxable at the regular rates (see Rates). Losses may be set off only against other speculative gains.
Deductions. Expenditure incurred by an employee to create, pro tect or preserve income from employment is generally deductible. Such expenses include the following:
• Expenses connected with the maintenance of two households, which are deductible for a limited period of time, depending on individual circumstances
• Professional books and periodicals
• Membership dues paid to professional organizations, labor unions and similar bodies
A standard deduction of EUR132 for business-related expenses is granted, unless an employee proves that expenses actually paid are higher.
Amounts paid for health, old-age, unemployment and accident insurance are deductible if they are required by law.
Other items that may be claimed as deductions include church contributions, tax consulting fees and donations for specified organizations.
Nonresidents are not entitled to the same general allowances granted to residents. However, see Special rules for expatriates.
Rates. For 2021, income tax is calculated in accordance with the rules set forth below.
Income below EUR11,000 is tax-free for ordinarily resident indi viduals, while the income of nonresidents is tax-free up to EUR2,000.
The following are the tax rates for individuals ordinarily resident in Austria.
Taxable income Tax rate Tax due Cumulative tax due EUR % EUR EUR
First 11,000
Next 7,000
1,400 1,400
Next 13,000 35 4,550 5,950
Next 29,000 42 12,180 18,130
Next 30,000 48 14,400 32,530
Next 910,000 50 455,000 487,530 Above 1,000,000 55 * —
* This rate applies for 2016 through 2025.
Nonresidents are generally taxed at the same rates as resident individuals, but certain differences exist.
Special tax rates for vacation and Christmas bonus (non-regular payments). Annual salary is paid in 14 equal installments to achieve a more favorable income tax rate. Non-regular payments, such as the 13th and 14th months’ salaries, are taxed at the fol lowing tax rates on the condition that they do not exceed 1/6 of the amount of the regular payments:
Amount of payments Rate (%)
Up to EUR620 0
For the next EUR24,380 6
For the next EUR25,000 27 For the next EUR33,333 35.75 For more than EUR33,333 Ordinary income tax rate*
* The ordinary income tax rate is calculated using the general table (see above) and is based on the other taxable income.
If 1/6 of the regular payments equals EUR2,100 or less, the nonregular payments are tax-free.
Relief for losses. Income from one source generally may be offset by a loss from another source, with certain exceptions.
Taxpayers who maintain commercial books of account and derive income from agriculture, forestry, commercial business or other self-employment activities may carry forward losses incurred in 1991 and subsequent years for an unlimited time period. The amount of losses that may be set off is generally limited to the taxable income of a given tax year. Excess losses may be carried forward.
Special rules for expatriates. Expatriates are taxed in the same way as other resident and nonresident individuals. Nationality does not have an impact on income taxation. However, some simplifications are allowed if the following conditions apply:
• The expatriate must be an individual who has not had a residence in Austria during the past 10 years and who is transferred from his or her foreign employer to an Austrian employer (subsidiary or permanent establishment of the foreign employer in Austria).
• The expatriate must have an employment contract with the employer’s Austrian subsidiary or permanent establishment.
• The expatriate must maintain his or her primary residence abroad, and the assignment may not exceed five years. Effective from 1 January 2016, a contractual option for prolongation after the five-year period prevents the application of the expatriate regime.
The rules regarding the simplifications for expatriates are modi fied, effective from 1 January 2016. If the above conditions are met and if the employee meets certain reporting requirements, effective from January 2016, the employer can consider one lump-sum deduction of 20% of the tax base, up to a maximum of EUR10,000, per year per employee in the calculation of the expa triate’s monthly withholding tax instead of the deductions for double housing, home leave and extraordinary expenses, which applied under the prior rules.
If no expenses were deducted by the employer, and if an expatriate has additional expenses or extraordinary expenses, he or she may file an income tax return on a voluntary basis.
B. Other taxes
Net worth tax. Net worth tax is not levied in Austria.
Inheritance and gift taxes. The inheritance and gift taxes were eliminated, effective from 1 August 2008.
To prevent double taxation, Austria has entered into inheritance tax treaties with the Czech Republic, France, Hun gary, Liechtenstein, the Netherlands, Poland, Sweden, Switzerland and the United States. The inheritance tax treaty with Germany has been terminated.
C. Social security and other contributions
Elements of social security. Social security taxes consist of the following elements:
• Old-age pension
• Unemployment insurance
• Health insurance
• Insolvency guarantee
• Accident insurance
Social security contributions are required for all employees, unless they are exempt under the European Union (EU) regula tions or a totalization agreement.
Contributions. Social security payments on wages or salaries must be made by employers and employees at the following rates for 2019.
Employee’s Employer’s share share Total
%
Pension insurance
12.55 22.80
1.20 1.20 Health insurance
Accident insurance
3.78 7.65 Unemployment insurance
Accommodation promotion contribution
6.00
1.00 Chamber contribution
0.50 Insolvency guarantee funds contributions
0.20
The maximum wage base for monthly contributions for each employee is EUR5,550 (amount for 2021). In addition, social security is levied on special payments (13th and 14th salaries, or bonus), up to a ceiling of EUR11,100 (amount for 2021). The maximum social security contributions for 2021 are set forth in the following table.
13th and 14th Maximum Regular months’ annual salary salary contribution % % EUR
For wage earners
Employer’s share* 21.23 20.73 16,440.21
Employee’s share* 18.12 17.12 13,968.24
For salary earners
Employer’s share 21.23 20.73 16,440.21 Employee’s share 18.12 17.12 13,968.24
* This amount does not take into consideration the special bad weather contribu tion for workers in the construction industry and agriculture. Each employer and employee must make such contribution at a rate of 0.7%.
Employers must also pay the contributions described in the fol lowing four paragraphs.
A contribution to the severance pay fund is required for employ ees covered by the Austrian labor law. The rate is 1.53% without ceiling.
A contribution to the family burden fund is payable for employees covered by the Austrian social security system and for employees from non-EU jurisdictions. The rate is 3.9% without ceiling.
A 3% community tax is payable without ceiling.
A company that is a member of the chamber of commerce must pay a contribution at a rate ranging from 0.34% to 0.42% (with out ceiling).
Totalization agreements. To provide relief from double social security contributions and to ensure benefit coverage, Austria has entered into totalization agreements with certain jurisdictions. The agreements usually apply to foreigners living in Austria and to Austrians living abroad for a maximum of two years. Austria has entered into totalization agreements with the following juris dictions.
Australia (a) Hungary Norway Belgium Iceland Philippines (b) Bosnia and India (d) Poland Herzegovina Ireland Portugal Bulgaria Israel Romania Canada Italy Serbia Chile (a) Korea (South) Slovak Republic Croatia Latvia Slovenia Cyprus Liechtenstein Spain Czech Republic Lithuania Sweden Denmark Luxembourg Switzerland Estonia Malta Tunisia (c) Finland Moldova Turkey France Montenegro United Kingdom
Germany Netherlands United States (a) Greece North Macedonia Uruguay
(a) This agreement covers pension insurance only.
(b) This agreement covers pension and accident insurance only. (c) This agreement covers all types of insurance except for unemployment insurance.
(d) This agreement has been signed, but it is not yet in effect.
D. Tax filing and payment procedures
The tax year in Austria is the calendar year. Tax returns generally must be filed by the end of April. However, a return filed electronically must be filed by the end of June. An extension is available if the return is prepared by a tax advisor.
Salaries and wages of employees are subject to withholding tax. Taxpayers other than employees must make advance payments of income tax in quarterly installments on 15 February, 15 May, 15 August and 15 November.
Interest is levied on final payments as assessed by the tax authori ties if the assessed liability is paid after 30 September. A taxpayer may avoid interest by paying the expected income tax liability as advance payments.
Married persons are taxed separately, not jointly, on all types of income.
E. Double tax relief and tax treaties
Resident individuals are generally taxed in Austria on their world wide income. However, if tax is imposed in the other country at a tax rate of more than 15%, certain elements of taxable income are excluded from the Austrian tax computation for resident indi viduals. Otherwise, Austria grants a foreign tax credit against Austrian taxes.
Austria has entered into double tax treaties with the following jurisdictions.
Albania Hungary Philippines Algeria Iceland Poland Argentina India Portugal
Armenia Indonesia Qatar Australia Iran Romania Azerbaijan Ireland Russian
Bahrain Israel Federation
Barbados Italy San Marino
Belarus Japan Saudi Arabia
Belgium Kazakhstan Serbia Belize Korea (South) Singapore Bosnia and Kosovo Slovak Republic*
Herzegovina Kuwait Slovenia
Brazil Kyrgyzstan South Africa
Bulgaria Latvia Spain Canada Liechtenstein Sweden
Chile Lithuania Switzerland
China Mainland Luxembourg Taiwan
Croatia Malaysia Tajikistan
Cuba Malta Thailand
Cyprus Mexico Tunisia
Czech Republic
Moldova Turkey
Denmark Mongolia
Turkmenistan
Egypt Montenegro Ukraine
Estonia Morocco United Arab
Finland Nepal Emirates
France Netherlands United Kingdom
Georgia New Zealand United States
Germany North Macedonia
Uzbekistan
Greece Norway Venezuela
Hong Kong Pakistan Vietnam
* The treaty with the former Czechoslovakia currently applies.
F. Temporary visas
Austria joined the European Economic Area (EEA) on 1 January 1994, and has been a member of the EU since 1 January 1995; therefore, the treatment of citizens of EEA and EU member countries with respect to immigration matters differs from the treatment of citizens of non-member jurisdictions.
Non-EU and non-EEA nationals. Non-EU and non-EEA nationals who wish to visit Austria for periods of up to three months and who do not intend to engage in remunerated activities are permitted to enter the country with a valid passport and, in certain cases depending on the citizenship of the foreigner, a visa. Visas are obtainable at all Austrian embassies and must be applied for abroad. In all cases, registration with the local police department is required within three days after arrival in Austria.
As tourists, non-EU and non-EEA nationals may stay in Austria for up to six months per year; however, a single stay may not exceed three months. If these nationals wish to stay longer, they must apply for residence permits.
G. Work permits and self-employment
EU and EEA nationals. EU and EEA nationals do not need work permits to work in Austria.
Reporting Obligation to the Central Coordination Department with the Ministry of Finance notification. For an employee posted to Austria for work purposes from an EU/EEA member country, the employer must make the Reporting Obligation to the Central Coordination Department with the Ministry of Finance (Meldeverpflichtung an die Zentrale Koordinationsstelle des Bundesministeriums für Finanzen, or ZKO), regardless of the length of the period of work performance in Austria. Accordingly, under Austria law, the notification must be made even if the work performance is for one day.
The ZKO notification can be easily submitted online. The dead line for submitting the notification is at least one day before the actual start of activity in Austria.
The ZKO notification must contain information on the employer and the Austrian contractor, the period of assignment and place of work, information regarding the job title, and the monthly sal ary of the assignee. The minimum wage must be in line with the minimum requirements (minimum pay and other working conditions) of the notional applicable Austrian Collective Agreement for the respective business sector. In addition, the Austrian labor
law provides that in case of an audit, assignment-related docu ments such as the employment and assignment contract, salary statements, time sheets, and certificate of coverage A1 (form used within the EU, which is an application to remain in the employee’s home-country social security system) must be avail able, generally in the English or German language, at the place of work in Austria.
The ZKO notification is a reporting obligation when posting EU/ EEA nationals to Austria and is not the same as an Austrian work permit. If a third-country national is posted to Austria from an EU/EEA country, it is necessary to obtain work permit docu ments in advance to legally work in Austria.
Non-EU and non-EEA nationals. Non-EU and non-EEA nationals may be employed in Austria only if the employer obtains a work permit for this purpose.
British nationals who lived in Austria before the end of the transi tion period (until 31 December 2020) can continue to live and work in Austria and are protected by the Withdrawal Agreement. They must apply for a residence permit (according to Article 50 of the Treaty of the EU). Applications can be submitted until December 2021. For UK nationals who will start employment in Austria or move to Austria after 31 December 2020, the same rules as those applicable to third-country nationals apply. They must apply for an appropriate work permit and residence permit.
The granting of work permits to non-EU or non-EEA nationals is governed by the Employment of Foreigners Act. Applications must be filed by the prospective employer with the competent immigration authorities and will be reviewed by the local labor authority (Arbeitsmarktservice), which grants a permit based on several requirements, including the following:
• Similar remuneration and working conditions for foreign and Austrian employees must be ensured.
• Notice of job opportunities must be given to Austrian employ ees before a foreign employee is hired (this is not required in the case of highly qualified foreign applicants).
An employer who wishes to recruit foreign employees abroad must apply for an individual assurance certificate (Sicherungsbescheinigung), which indicates the employees or the number of employees for which work permits are prospective. The individual assurance certificate is therefore only granted if the conditions for the issuance of a work permit (and to a certain extent, a residence permit) are generally fulfilled. Accordingly, the requirements for the work (and residence) permit are exam ined at this early stage of the permit procedure.
After the employer obtains an individual assurance certificate, the alien must apply for a residence permit (see Section H). A residence permit allows a foreigner to enter Austria. However, before the foreigner may work, the Austrian employer must apply for a work permit with the competent employment authority. A work permit is usually issued if an individual assurance certifi cate has been granted.
Work permits are not transferable and are usually granted for two years with the possibility of renewal. They refer to a particular
workplace in a particular company and therefore expire on the termination of employment.
Under the Employment of Foreigners Act, a work permit is granted if “the actual situation and the development of the employment environment allow for the employment of a foreigner, and the grant of the work permit is not in opposition to important public or economic interests.”
Austria has introduced a flexible immigration scheme, known as the Red-White-Red Card. It aims to facilitate the immigration of qualified third-country workers and their families with a view to permanent settlement in Austria, based on personal and labormarket criteria.
The Red-White-Red Card is issued for a period of 24 months and entitles the holder to fixed-term settlement and employment by a specified employer. The following persons are eligible for a RedWhite-Red Card:
• Very highly qualified workers
• Skilled workers in shortage occupations
• Other key workers
• Graduates of Austrian universities and colleges of higher education
The Red-White-Red Card plus entitles the holder to fixed-term settlement and unlimited labor market access. The following persons are eligible for a Red-White-Red Card plus:
• Holders of a Red-White-Red Card if they were employed in accordance with the requirements decisive for admission for a minimum of 21 months within the preceding 24 months
• Family members of Red-White-Red Card holders and holders of EU Blue Cards
• Family members of foreign citizens permanently settled in Austria
For purposes of the above scheme, family members are defined as the following:
• Spouses
• Registered partners
• Minor children, including adopted children and stepchildren (up to the age of 18)
At the time of filing the application, spouses and registered partners must be at least 21 years of age.
The EU Blue Card is a residence permit for highly skilled university graduates who are third-country nationals. First-time applications must be submitted to the Austrian diplomatic representation abroad or by the potential Austrian employer on behalf of the applicant directly in Austria. Persons who are eligible for visa-free entry can submit the application in person to the immi gration office in Austria during the validity period of their visa. The following are significant aspects of the EU Blue Card:
• Proof of German language skills before coming to Austria and completion of Module I are not required. To receive an Austrian residence permit, third-country nationals must complete Module I. It is proof that the third-country national has more than basic German language skills.
• The EU Blue Card can be issued with a validity period of 24 months.
• Free labor market access is available in case of an extension.
• Permanent leave to remain can be obtained more quickly, and mobility in the EU is facilitated (EU Blue Cards from other EU member states can be considered).
• Quota-free family reunification (Red-White-Red Card plus) is available.
A non-EU or non-EEA employee who already has a work or employment permit in another EU member state and who works for an employer based in an EU member state must obtain an EU-sending certification (EU-Entsendebestätigung) to work in Austria. These certifications must be issued by the competent authority within two weeks after application. The EU-sending certifications are not subject to investigation by the employment authorities with respect to the Austrian labor market.
Sanctions are imposed on companies that hire employees without the correct visas and permits. These sanctions usually consist of fines ranging from approximately EUR1,000 to EUR20,000 per worker. In the case of several violations within one organization or recurring violations, fines may be as much as EUR50,000 per worker.
The Intra-corporate Transfer Directive governs intra-corporate transfers of high-level third-country employees (namely manag ers, specialists with crucial expert knowledge for an affiliated subsidiary or a trainee with a high school diploma) from a thirdcountry company to an EU affiliate or employees with an existing intra-corporate transferee (ICT) title from another mem ber state to Austria.
ICTs are eligible for a residence permit called the Residence Permit for ICTs if the legal requirements are met. The transferee receives this residence permit, which is issued for no longer than three years or, for trainees, for no longer than one year.
The application process is similar to the “Red-White-Red-Card” model.
If the respective employee already holds an ICT title from another EU country, he or she is entitled to stay and work in Austria for up to 3 months (90 days) without any further applica tion process (however, an up-front reporting obligation similar to the existing EU Posting of Workers Certificate [Entsendebestätigung] procedure applies).
If the work duration exceeds 3 months (90 days) and the appli cant holds an ICT title from an EU country, an application for a Residence Permit for Intra-corporate Transferees must be filed 20 days before the estimated start date in Austria.
Self-employment. For most professions, self-employment requires a certificate of qualification. The extent to which foreign qualifi cations are accepted depends on the particular case. It may be possible to avoid certain restrictions by carefully choosing the form of legal entity used for the business.
Special rules apply to self-employed key persons.
H. Residence permits
EU and EEA nationals. No special documents are necessary for EU and EEA nationals who wish to stay in Austria for longer periods. EU and EEA nationals must prove, however, that they have sufficient funds to support themselves while in the country. In addition, visitors must have health insurance. Further registra tion is required for EU and EEA nationals if the stay exceeds three months.
Non-EU and non-EEA nationals. Non-EU and non-EEA nationals who plan to stay in Austria for longer than six months must apply for a permanent residence permit (Niederlassungsbewilligung) or, to work in Austria without changing their permanent resi dence to Austria, a residence authorization (Aufenthaltserlaubnis).
Permanent residence permits are usually granted for one year (up to 24 months for persons who hold an EU Blue Card) and may be renewed for a two-year period. After five years, the permanent residence permit is granted indefinitely.
Depending on the nationality of the non-EU and non-EEA nation al, a first-time applicant may apply for residence permits outside Austria at any Austrian embassy or he or she may apply in Austria. Swiss citizens may generally reside in Austria without a residence permit.
Residence authorizations are available to non-EU and non-EEA nationals who prove that they are registered at Austrian universities and who have a certain minimum income. The permits are valid for six months or one year and may be extended.
I. Family and personal considerations
Family members. Working spouses of expatriates must apply independently for their own work permits. The family members of non-EU and non-EEA expatriates must obtain separate resi dence permits to reside in Austria. The children of non-EU and non-EEA expatriates must obtain student visas to attend school in Austria.
Driver’s permits
EU and EEA nationals A driver’s license issued by the authorities of any EU or EEA country is recognized on an equal basis with an Austrian driver’s license.
Non-EU and non-EEA nationals. The validity of a foreign driv er’s license held by an individual without established principal residence in Austria generally is limited to one year. Individuals with a residence in Austria must change their driver’s license to an Austrian driver’s license within six months.
An Austrian driver’s license may be obtained by presenting a foreign license if all of the following requirements are met:
• The applicant has stayed or has established a principal residence in the country of issuance of the driver’s license for a minimum of six months.
• The applicant has moved his or her principal residence to Austria.
• The applicant has been residing in Austria for no longer than 24 months since the establishment of principal residence in Austria.
• No objections are raised with respect to the individual’s driving record and no health obstacles exist that might hinder the person’s driving ability (as defined by law).
• The applicant’s driving qualifications are proved by a practical driving test or the issuance of the foreign driver’s license was subject to requirements similar to those in Austria.
The Ministry of Transportation has identified jurisdictions with processes similar to those of Austria for the issuance of various classes of licenses. The following jurisdictions have similar requirements for the issuance of all classes of licenses.
Andorra Japan
San Marino
Guernsey Jersey Switzerland
Isle of Man Monaco
The following jurisdictions have similar requirements for the issu ance of B-class licenses.
Australia Israel South Africa
Bosnia and Korea (South)* United Arab
Herzegovina North Macedonia Emirates
Canada Serbia United States
Hong Kong SAR
* Only for licenses issued as of 1 January 1997.