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Tax Benefits for Incoming Scientists and Researchers (Zuzugsbegünstigung)

Tax Benefits for Incoming Scientists and Researchers (Zuzugsbegünstigung)

As a foreign researcher or scientist moving to Austria from abroad, you may be eligible for substantial tax benefits if you meet the following requirements:


Requirements:

The relocation is in the public interest of Austria because it supports science and research, e.g. university professors, scientists working in their habilitation subject (or a related subject) at a university, and persons with postdoctoral "excellence scholarships".

Public interest is given if

  • it is a predominantly scientific activity
  • the promotion of science and research would not occur to this extent without the influx of the applicant
  • the applicant's high academic qualification is sufficiently documented (this is assumed in the case of professors as well as academics working within the scope of their habilitation subject).

The centre of the applicant’s life interests shifts to Austria (e.g. move with family)

If the centre of life was already in Austria in the past, there must be a period of 5-10 years between the departure and the return to Austria.

Written application by the moving scientist has to be submitted to the Federal Ministry of Finance within six months after the move! (Please note: it is not possible to extend the deadline!)


Two types of tax benefits (a combination is possible):

Relocation allowance (“Zuzugsfreibetrag”)

  • Can be claimed for a total of up to 5 years.
  • The tax deduction (“Zuzugsfreibetrag”) amounts to 30% of the domestic and foreign income from scientific activities, if subject to the regular Austrian income tax rate.

Elimination of the additional tax burden (flat average tax rate):

  • Taxation of certain foreign income at an average flat rate of at least 15%.
  • Available for a total of 10 years
  • Domestic income is not eligible.


Procedure:

The following documents must be attached to the informal application:

  • Employment contract, curriculum vitae, list of publications as well as documentation of cooperation and function in research projects to prove the public interest of Austria in the influx (see requirements above)
  • If you need a confirmation of your scientific activity according to § 2 Abs. 1 Z 1 ZBV 2016, please contact the Personnel Department. We will provide you with a confirmation that your remuneration constitutes research expenses within the meaning of § 108c (1) EStG.
  • All certificates of residence in Austria (for the last ten years) and abroad (for the last five years)
  • Proof that the centre of living interests is in Austria (tenancy agreement, details of relatives living in the same household in Austria, etc.)


The written application must be submitted to the Austrian Tax Office ("Finanzamt Österreich") within six months of moving to Austria.

  • By post:
    Finanzamt Österreich
    Bereich KMU
    Postfach 260
    1000 Wien
  • By fax: +43 50 233 5913201


Alternatively, it is also possible to apply via FinanzOnline; it is not possible to apply by e-mail.

As soon as the tax exemption is available, you can submit it to us in the Personnel Department. We will then consider the tax exemptions in your monthly salary statement. Alternatively, you can also have the tax exemption considered as part of your annual employee tax assessment.

We recommend consulting a tax advisor for this purpose. For further information, please also visit the website of the Federal Ministry of Finance (available in German only) https://www.bmf.gv.at/themen/steuern/arbeitnehmerinnenveranlagung/zuzugsbeguenstigung.html

(for information only - the University of Innsbruck assumes no legal responsibility)

 

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