Frequently asked questions
Direct answers to the questions people ask before moving to Austria — each linked to the page that treats the topic in depth.
In short
- The questions asked most often have short answers: Austria levies no wealth tax, no inheritance tax and no gift tax, and it has no golden visa.
- Capital income is mostly taxed at a flat 27.5%, and gains accrued before you arrive are stepped out of Austrian tax.
- Thirty-one questions follow, grouped in five themes; every answer links the page that explains the topic fully.
- Figures reflect the position as of 1 April 2026 unless a different date is given.
These are the questions individuals and families put to us before a move — kept deliberately brief. For a structured way in, the first 10 questions orders them by decision; the relocation timeline orders them by date. Each answer below can be linked directly by its anchor.
Immigration and residence
Does Austria have a golden visa?
No. Austria runs no golden-visa or residence-by-investment programme: buying real estate or making a passive investment confers no right to reside. What wealthy applicants use instead is the residence permit for financially independent persons, which has its own conditions and an annual quota. Why Austria has no golden visa explains the alternatives in detail.
Does buying property give me residence in Austria?
No. Property ownership and the right of residence are entirely separate under Austrian law — a foreign owner of a Vienna apartment is still limited to visa-free stays of 90 days in any 180 unless a permit is obtained on its own merits. The rules for buyers are on the foreign buyers page; the residence routes that do work are compared on the no-golden-visa page.
Do EU citizens need a residence permit for Austria?
No permit — only a registration. Citizens of the EU, the EEA and Switzerland may enter freely and stay up to three months without any formality; for a longer stay they obtain a registration certificate (Anmeldebescheinigung), showing health insurance and either work, study or sufficient funds. After five years of continuous residence a certificate of permanent residence is available. Details are on the EU, EEA and Swiss citizens page.
How can a financially independent person obtain Austrian residence?
Through the settlement permit for persons of independent means — the route most private clients use. It requires permanent accommodation in Austria, health insurance with full Austrian cover, fixed and regular income of at least twice the social-insurance reference rates (2026: EUR 2,616.78 a month for a single applicant, EUR 4,128.24 for a couple, plus EUR 403.76 per child), and basic German (A1) before applying; no gainful employment is permitted. The permit is subject to a small annual quota, so applications are lodged in early January and processing can be lengthy. The independent-means permit page sets out the process.
Which permit suits executives and senior specialists?
Usually the Red-White-Red Card for other key workers (sonstige Schlüsselkräfte): a points-tested permit requiring a gross monthly salary of at least EUR 3,465 (2026 figure), which the authorities must by law decide within eight weeks of a complete application — roughly three months end to end once documents are assembled — with no German required of the applicant (family members aged 14 and over show A1 before entry). Holders of a suitable degree may compare it with the EU Blue Card. The Red-White-Red Card page walks through the points system.
Can my spouse and children move with me?
Generally yes. Spouses, registered partners and children under 18 can be included in an independent-means application (each needs a quota place) or join the holder of a Red-White-Red Card or EU Blue Card under family reunification with a Red-White-Red Card plus of their own, outside any quota. Family members aged 14 and over generally show A1 German before entry; the families of EU Blue Card holders and of very-highly-qualified card holders are exempt. The conditions and income thresholds are on the family reunification page.
When can I become an Austrian citizen?
Normally after ten years of continuous residence, reduced to six in privileged cases such as marriage to an Austrian citizen. Applicants must also show secure income, a clean criminal record, German language skills and a pass in the citizenship exam. A separate route rewards exceptional achievements in Austria's particular interest. The Austrian citizenship page covers both.
Do I have to give up my current citizenship to become Austrian?
As a rule, yes. Austria generally does not permit dual citizenship on naturalisation, so other citizenships must normally be renounced; exceptions are narrow. Anyone for whom this is decisive should weigh permanent residence — which requires no renunciation — against naturalisation. The trade-off is discussed on the citizenship page and the permanent residence page.
Tax
How many days can I spend in Austria without becoming tax resident?
There is no single safe day-count. A stay of more than six months makes you resident beyond rebuttal, but a dwelling kept and used in Austria can make you resident from day one. Under the secondary-residence ordinance, a person whose centre of vital interests has been abroad for more than five years and who uses the Austrian home for no more than 70 days a year — keeping a written day list — remains non-resident. The full mechanics are on the tax residence page.
When does Austrian tax residence begin?
The moment you have a domicile — a home kept and used, regardless of who owns it — or take up your habitual abode in Austria. Registration with the municipality is an indication, not the test. Fix the date deliberately and document it, because the step-up values your portfolio on that day. See the tax residence page and, on sequencing, pre-immigration planning.
Is there a wealth tax in Austria?
No. Austria levies no general wealth tax on personal assets. The only recurring asset-based charge is the municipal land tax (Grundsteuer) on Austrian real estate, capped at 1% of assessed values that sit far below market prices. The remaining minor taxes are collected on the wealth tax and other taxes page.
Does Austria have inheritance tax?
No. Inheritance tax was abolished in August 2008 and, despite recurring political debate, has never been reintroduced. Transfers of Austrian real estate on death still attract real estate transfer tax at the gratuitous bands, and endowments to foundations attract foundation transfer tax — and foreign death taxes can still reach internationally held assets. The inheritance and gift tax page maps what applies instead.
Is there gift tax in Austria?
No — gift tax fell together with inheritance tax in August 2008. Larger gifts must, however, be notified electronically within three months: the thresholds are EUR 50,000 per year between close relatives and EUR 15,000 over five years otherwise, and intentional failure risks fines of up to 10% of the value. Gratuitous transfers of Austrian real estate trigger real estate transfer tax. Details on the inheritance and gift tax page.
What are Austria's income tax rates?
Progressive rates run from 0% on the first EUR 13,539 to 55% on income above EUR 1 million (2026 bands), with 48% reached at about EUR 70,000. Most investment income sits outside the progression at flat rates of 25%, 27.5% or 30%. The full bands and a worked example are on the income tax rates page.
How are dividends and capital gains taxed in Austria?
At flat rates: 27.5% on dividends, bond interest and capital gains from financial instruments and derivatives; 25% on bank-deposit interest; 30% on real-estate gains. Where assets are held with an Austrian bank the tax is withheld at source and is final — no further filing for that income. See the investment income and capital gains page.
How are crypto gains taxed in Austria?
At a flat 27.5% on both current income and disposal gains. Exchanging one crypto asset for another is not a taxable event — tax arises on conversion into fiat or goods. On becoming resident, holdings are stepped up to fair market value, so appreciation before arrival stays outside Austrian tax. The crypto assets page covers staking, legacy holdings and documentation.
Will Austria tax gains I made before moving?
For financial instruments, derivatives and crypto assets, generally no: on becoming resident their acquisition cost is reset to fair market value at that date, so only growth after arrival is taxed here. Have the entry values documented contemporaneously. Other asset classes follow different rules, which is one reason to plan before the move; the mechanics are on the investment income page.
Can I keep my foreign company after moving to Austria?
Yes — but manage it carefully. If effective management moves to your desk in Vienna, the company can become Austrian tax resident (23% corporate income tax) or create a taxable permanent establishment, and low-taxed passive companies can be caught by the CFC rules. Reviewing the structure before the move is usually straightforward; afterwards it rarely is. Start with the foreign income and companies page.
Does Austria offer a non-dom or flat-tax regime for new residents?
No. Austria has no general non-dom, lump-sum or flat-tax regime of the Italian or Swiss kind. A targeted relief — the Zuzugsbegünstigung — exists only for scientists, researchers, artists and sportspersons whose move serves the public interest, alongside a 30% allowance for researchers. Both are explained on the preferential tax regime page.
Is there an exit tax when leaving Austria?
For financial assets, yes: unrealised gains in financial instruments, derivatives and crypto assets are taxed at 27.5% when Austrian residence ends, with instalment or deferral relief available on moves within the EU/EEA. Austrian real estate stays taxable here even after departure. What ending residence actually requires — and the traps of a kept flat — is on the leaving Austria page.
Property and cost of living
Can foreigners buy property in Austria?
Yes. EU, EEA and Swiss citizens buy on the same footing as Austrians. Other nationals often need approval from the provincial land-transfer authority when buying a primary residence, and the alpine provinces restrict holiday homes for everyone. In Vienna, structures involving Austrian companies can remove the approval requirement — a point to take advice on. The foreign buyers page goes province by province.
What does buying a home in Austria cost in fees and taxes?
Plan for roughly 9–11% on top of the price (indicative): 3.5% real estate transfer tax, a 1.1% land-register fee, notary and legal fees of about 1–3%, broker commission of about 3% plus VAT, and a 1.2% registration fee where a mortgage is registered. The purchase process and costs page itemises each and explains the escrow mechanics.
How does the cost of living in Vienna compare with Zurich, Munich or London?
Vienna is markedly cheaper. Residential prices per square metre generally sit well below Zurich, Munich and central London, and everyday costs are moderate for a Western European capital — one reason relocating families often upgrade rather than downsize. Dated, indicative comparison tables are on the Vienna prices page and the cost of living page.
Wealth, succession and family
How are foreign trusts taxed in Austria?
It turns on control. A discretionary trust run independently by its trustees is usually opaque: endowing it triggers 25% foundation transfer tax, and since 1 January 2026 distributions of any kind to an Austrian-resident beneficiary — one-off and recurring alike — are capital income taxed at 27.5%. (Until 2025 a single one-off distribution escaped tax altogether and recurring distributions bore progressive rates of up to 55%.) Bare-trust-type arrangements are transparent, with income attributed to the beneficiary as it arises. Review the structure before moving; the analysis is on the foreign trusts and foundations page.
What is an Austrian private foundation?
The Privatstiftung is Austria's own wealth-planning vehicle: a legal person without owners, endowed by a founder who can reserve rights such as revocation. Endowments attract 3.5% foundation transfer tax; the foundation pays 23% corporate income tax with dividends exempt and a creditable 27.5% interim tax on interest-type income; distributions to beneficiaries carry 27.5% withholding. When it beats a trust — and what it costs — is on the private foundation page.
Will Austrian law govern my estate after I move?
Very likely, yes. Under the EU Succession Regulation the law of your habitual residence governs your estate by default, so a settled Austrian resident's estate follows Austrian rules — including the compulsory portion for spouse and descendants — unless the will elects the law of your nationality. Reviewing the estate plan on arrival is a standard step. See the succession law and wills page.
Everyday practicalities
Are there English-language schools in Vienna?
Yes. Vienna has a full range of international schools teaching in English — among them Vienna International School, the American International School and Danube International School — alongside the French lycée, other curricula and bilingual public options. Fees, curricula and locations (indicative, 2026/27) are tabled on the schools and universities page.
How does healthcare work for new residents?
Cover follows gainful activity: employees and the self-employed are insured compulsorily, and non-working family members can be co-insured. Residents without gainful activity can self-insure voluntarily. Many internationally mobile families add private supplementary cover (Sonderklasse) for private hospitals and free choice of doctor. The healthcare page describes the system and Vienna's private clinics.
What paperwork do Austrian banks require to open an account?
Expect thorough checks: identity documents, proof of address and tax status, and — for larger sums — evidence of the source of funds and of wealth, such as sale agreements, audited accounts or tax returns. A documentation pack prepared before the first meeting shortens onboarding considerably. What to assemble, and Austria's private-banking landscape, is on the banking and finance page.
Can I bring my car when I move to Austria?
Yes. First registration in Austria triggers the car registration tax (NoVA) unless the vehicle is fully electric, and a move from outside the EU can qualify the car for relief from customs duty and import VAT as personal property, subject to strict conditions. Driving-licence conversion may also be needed. The moving, customs and vehicles page sets out the sequence.
What must I do in the first days after arriving?
Register your address with the municipality (Meldezettel) within three days, then notify the tax office, open a bank account, arrange health cover and the e-card, deal with the car and driving licence, and revisit your will. The first-weeks checklist and the relocation timeline put these steps in order.
Considering a move to Austria?
Tell us where you stand — the country you are leaving, the shape of your family and your assets, and when you plan to move. We advise on the legal and tax consequences of relocating to Austria and coordinate with advisers in the country of departure.
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