Austria makes leaving pleasantly bureaucratic: one form at the Meldeamt, three days’ notice, done. The tax side is less tidy. The Finanzamt doesn’t care much about your Meldezettel. It cares whether you still have a home in Austria – and, if you hold investments, it sends a bill for gains you haven’t even made yet.
This guide covers how Austrian tax residency ends, how the exit tax on capital assets works, what stays taxable after the move and a practical 12-month plan. It’s general information as of September 2026, not tax advice.
Who this guide is for#
Anyone who lives in Austria and is moving abroad for good – employees, freelancers, founders, retirees, and the Germans and other expats moving on. It matters most if you hold shares, ETFs or crypto, or own a GmbH. Leaving Germany instead? Read leaving Germany: similar logic, different details.
How Austrian tax residency ends#
Austrian income tax law has two modes (§ 1 EStG 1988). You’re unlimited taxable on your worldwide income if you have a Wohnsitz or your habitual abode in Austria. Without either, you’re limited taxable, and only the Austrian-source income listed in § 98 EStG is taxed. Nationality plays no role.
Wohnsitz: the flat decides#
Under § 26(1) BAO you have a Wohnsitz where you hold a dwelling under circumstances suggesting you’ll keep and use it. Ownership doesn’t matter, frequent use doesn’t matter, and your intention doesn’t save you. A rented flat you keep “for visits” is a Wohnsitz. So is a furnished holiday home in Tyrol.
That’s why the cleanest exit is boring: end the lease, sell, or let the flat long-term to someone else so it’s no longer available to you.
Habitual abode: more than six months#
Even without a home, you have your habitual abode in Austria if you stay there under circumstances showing you’re not just passing through. Under § 26(2) BAO, unlimited tax liability always kicks in once a stay in Austria lasts more than six months – and then it covers the first six months too. It’s not a calendar-year test: October to April counts.
The Zweitwohnsitz rule: 70 days and a day log#
Austria has a rare escape hatch for people who want to keep a holiday flat. Under the Zweitwohnsitzverordnung (BGBl. II No. 528/2003), an Austrian second home doesn’t create unlimited tax liability if:
- your centre of vital interests has been abroad for more than five calendar years,
- you use the Austrian dwelling (alone or with other Austrian dwellings) for no more than 70 days per calendar year, and
- you keep a written log (Verzeichnis) of the days you use it.
According to the Ministry of Finance, someone who moves their main residence abroad and keeps the Austrian flat purely for holidays switches to limited tax liability from the start of the following calendar year, not only after five years. The catch: move back before the five years are up, and a condition is missing. The risk sits with you.
Abmeldung: fast, necessary, not sufficient#
Under § 4(1) Meldegesetz you have to deregister within three days before or after giving up your accommodation. You can deregister at any registration office, and with ID Austria also online. Switching your flat from Hauptwohnsitz to Nebenwohnsitz changes nothing for the Finanzamt: for tax, the dwelling itself counts.
One side effect: deregistering your main residence also removes you from the voter register. If you want to keep voting from abroad, register in the (European) voter register via your municipality.
Two residencies: the treaty tie-breaker#
If you keep a home in Austria and become resident in, say, Portugal, both countries claim you. The double tax treaty’s tie-breaker then decides: permanent home, centre of vital interests, habitual abode, nationality. Austria has treaties with most popular destinations, including Cyprus, Malta, Portugal, Switzerland and the UAE. A treaty win limits what Austria can tax, but you still argue your case every year. How the tests work elsewhere: tax residency explained.
Exit tax: Austria’s farewell bill for investors#
Here Austria is stricter than its neighbour. Under § 27(6) no. 1 EStG, any circumstance that restricts Austria’s right to tax a capital asset counts as a sale. Moving abroad is the classic case: the treaty usually hands future gains to your new country, so Austria taxes the gain up to the day you leave.
What’s caught:
- Shares, GmbH shares, bonds, fund and ETF units (the BMF names assets acquired from 1 January 2011; older holdings follow transition rules).
- Derivatives.
- Cryptocurrencies – explicitly listed in the law. (The EU/EEA deferral wording below only names assets and derivatives, so get crypto checked before relying on it.)
There’s no minimum stake. Germany’s exit tax only bites from a 1% shareholding; Austria’s hits your ETF savings plan just as well. The fictitious sale price is the fair market value (gemeiner Wert) on the day you leave, and the gain is taxed at the special rate of 27.5% (§ 27a EStG).
EU/EEA versus the rest of the world#
| You move to | What happens | Source |
|---|---|---|
| An EU/EEA state (e.g. Cyprus, Malta, Portugal) | On application in your tax return, the tax is assessed but not collected until you actually sell (Nichtfestsetzung) | § 27(6) no. 1 lit. a EStG |
| Later onward move from the EU/EEA to a third country | Counts as the actual sale: the deferred tax becomes due | § 27(6) no. 1 lit. b EStG |
| A third country (e.g. Switzerland, UAE) | Taxed immediately with the assessment for the year you leave | BMF |
| Business assets (sole traders, partnerships), EU/EEA | Instalments on application: 5 years for fixed assets, 2 years for current assets | § 6 no. 6 lit. c–e EStG |
Switzerland feels close, but it isn’t in the EU or the EEA, so the deferral in lit. a doesn’t apply to a move there. If you defer and later sell, the actual sale is treated as a retroactive event for the departure year, and the deferred tax is then assessed.
Compare Germany: § 6 AStG only catches stakes of 1% or more, but since 2022 there’s no open-ended deferral even within the EU, only seven annual instalments. Details in our German exit tax guide. Austria: broader net, softer landing inside the EU.
Company owners#
Shares in your own GmbH are capital assets like any other: move to Dubai with a GmbH worth €1 million more than you paid, and 27.5% of that gain is due now. Running it from abroad? Check where it’s effectively managed – see place of management.
What stays taxable in Austria#
Limited tax liability under § 98 EStG covers Austrian-source income. The most relevant items:
- Austrian rental income. Rent from an Austrian flat stays taxable in Austria; you file an Austrian return.
- Austrian property sales. Gains on Austrian real estate are taxed at 30% (§ 30a EStG), resident or not.
- Austrian employment. Work physically done in Austria, and pay from Austrian public funds.
- Austrian self-employment exercised or used in Austria, and business income with an Austrian permanent establishment.
- Dividends from Austrian companies. 27.5% KESt is withheld. Your treaty usually caps Austria’s share; you reclaim the difference afterwards.
- Selling a stake of 1% or more in an Austrian company is in the list too (§ 98(1) no. 5 lit. e), though most treaties give that right to your new country.
- Austrian bank interest. Exempt if you’re resident in a country with automatic information exchange and show your bank a residence certificate.
Pensions can be paid abroad, but which country taxes them depends on the treaty – check yours before you budget. Austria currently has no inheritance or gift tax, which makes that tail far shorter than Germany’s.
A treaty update to watch: Austria and Switzerland signed a protocol modernising their double tax treaty on 30 July 2026, covering dividends, interest and information exchange. It’s expected to apply from 1 January 2028 once ratified.
Social security and health insurance#
- Health insurance. Your ÖGK coverage follows Austrian employment or residence. Voluntary self-insurance in health insurance (§ 16 ASVG) is only available while your Wohnsitz is in Austria, so it’s not a way to keep cover from abroad. Inside the EU/EEA and Switzerland, Regulation 883/2004 decides which country insures you – usually the one where you work. Outside, plan international private cover from day one.
- Pension. Your insurance months stay on your Austrian account. Within the EU/EEA and Switzerland they’re combined with periods abroad, and each country pays its share. Voluntary continued insurance in the pension system (§ 17 ASVG) is possible if you had at least 12 insurance months in the 24 months before leaving, or at least three months a year in the last five years – but not while you’re compulsorily insured in a statutory pension system.
- Family allowance. Familienbeihilfe is tied to residence in Austria. When the whole family moves, expect it to stop and tell the Finanzamt; EU coordination can keep a claim alive if one parent still works in Austria.
Banks, brokers and accounts#
- Austrian accounts can usually stay open. Tell the bank your new address and tax residency. Under the Common Reporting Standard (CRS), it then reports your balances and income to your new country.
- KESt keeps running until you tell the bank. Austrian banks withhold KESt automatically. For interest, a residence certificate from a country with automatic exchange stops the deduction; dividends from Austrian shares stay subject to KESt and need a treaty refund.
- Treaty refunds are a process. Since 2019, non-residents must first file an electronic pre-notification (Vorausmeldung) via web form, and the refund can only be requested after the year of withholding. Budget some patience.
- Some brokers drop non-residents, especially outside the EU. Check the terms before you move. More: offshore banking.
Your exit, step by step
Map your assets and gains
List every security, fund, crypto holding and company share with purchase price and today’s value. That’s your exit tax base at 27.5%.
Pick the destination with the exit tax in mind
EU/EEA means deferral, third countries mean paying now. Compare destinations with our Jurisdiction Finder and check the treaty with Austria.
Decide what happens to the flat
Sell, end the lease or let it long-term. If you want a holiday base, the Zweitwohnsitz rule needs five years abroad, 70 days maximum and a day log.
Deregister and move
Abmeldung within three days before or after moving out. Register in your new country, get a tax number and, later, a residence certificate.
File the departure-year return
Declare the exit, apply for deferral if you moved within the EU/EEA, and report income up to the move date.
Traps we see all the time
The “just in case” flat.
Keeping your Vienna flat available keeps a Wohnsitz. The Meldezettel doesn’t matter; the keys do.
Zweitwohnsitz without a log.
70 days means nothing if you can’t prove it. No Verzeichnis, no protection.
The ETF surprise.
Exit tax has no 1% threshold. A €300,000 portfolio with €100,000 of gains costs €27,500 when you move to Dubai.
Switzerland counts as abroad-abroad.
No EU/EEA deferral for Switzerland. Neighbour, yes; exception, no.
The depot transfer.
Moving securities to a foreign bank without the bank’s report to the Finanzamt is a taxable sale.
Forgetting the EU hop.
Deferred in Cyprus, then off to the UAE? The onward move triggers the deferred tax.
Worked example: same portfolio, two destinations#
Illustrative numbers only. Lena, an Austrian consultant, holds an ETF portfolio worth €400,000 that cost her €250,000. She moves abroad on 1 July 2026 and gives up her Vienna flat.
| Lena moves to Cyprus | Lena moves to Dubai | |
|---|---|---|
| Unrealized gain | €150,000 | €150,000 |
| Exit tax at 27.5% | €41,250 | €41,250 |
| Due when | Only when she actually sells (Nichtfestsetzung on application) | With the 2026 assessment |
| Later risk | Moving on to a non-EU/EEA country triggers the tax | None from this gain, it’s paid |
| Austrian tax status from July | Limited tax liability | Limited tax liability |
Same bill on paper, very different cash flow. Want to compare the ongoing tax side too? Try our tax calculator.
Leaving Austria: from 12 months to day zero
Tick them off – your progress is saved in this browser only.
List capital assets with cost and value, Austrian property, pensions and future income sources. Calculate the exit tax at 27.5%.
Compare tax, residency rules and life in the country guides. Check the double tax treaty with Austria and whether the country is EU/EEA.
If you own a GmbH, decide who runs it after the move and from where. Look at company formation options if you want a new structure.
Apply for your residence permit and secure a long-term lease. Open a local bank account.
Arrange international or local health cover. Request your pension account statement and decide on voluntary continued insurance.
Tell banks and brokers about the move. If you transfer securities abroad, instruct the bank to report the transfer to the Finanzamt.
Give notice on the flat or arrange a long-term letting. Cancel utilities, ORF fee, subscriptions and clubs.
Deregister within three days before or after moving out. Keep the confirmation forever. Register in the European voter register if you want to keep voting.
Register with your new tax authority and request a certificate of tax residence for banks and treaty refunds.
File the Austrian return for the year you left, including the exit tax and any deferral application. Keep your evidence folder.
FAQ#
Does deregistering end my Austrian tax residency?
No. Deregistration is required and good evidence, but the legal tests are Wohnsitz and habitual abode. If you keep a flat you can use, you usually still have a Wohnsitz.
Can I keep a holiday flat in Austria after I leave?
Yes, under the Zweitwohnsitzverordnung – if your centre of vital interests has been abroad for more than five calendar years, you use it for no more than 70 days a year and you keep a day log. Otherwise the flat is a Wohnsitz and the treaty tie-breaker has to rescue you.
Does the exit tax apply to my ETF savings plan?
Yes. Austria’s exit tax covers shares, funds, bonds, derivatives and crypto regardless of the size of the holding. Within the EU/EEA you can apply to defer it until you actually sell.
I’m moving to Switzerland. Can I defer the exit tax?
No. Switzerland isn’t an EU/EEA state for this rule, so the tax on unrealized gains is assessed with the return for the year you leave.
Is Austria’s exit tax worse than Germany’s?
It’s broader: no 1% threshold, and it covers funds and crypto. But inside the EU/EEA it’s gentler, because you can defer until an actual sale, while Germany only offers seven annual instalments. Details: German exit tax.
Do I still pay tax in Austria on my rented-out flat?
Yes. Austrian rent and gains on selling Austrian property stay taxable in Austria wherever you live. Your new country may tax them too and credit or exempt the Austrian tax under the treaty.
The fine print#
Everything here is general information, not tax or legal advice. The rules are clear on paper; applying them to a flat, a portfolio and a company at the same time is where a second pair of eyes pays off. Want your exit plan checked before you go? Book a strategy session.
Sources#
- § 1 EStG 1988 – tax liability (RIS)
- § 27 EStG 1988 – capital income incl. exit tax, para. 6 (RIS)
- § 27a EStG 1988 – special rates of 25% and 27.5% (RIS)
- § 6 EStG 1988 – no. 6, instalments for business assets (RIS)
- § 30a EStG 1988 – 30% rate on property gains (RIS)
- § 98 EStG 1988 – limited tax liability (RIS)
- § 26 BAO – Wohnsitz and habitual abode (RIS)
- Zweitwohnsitzverordnung, BGBl. II No. 528/2003 (RIS)
- BMF – EAS 2399 on the Zweitwohnsitzverordnung
- § 4 Meldegesetz 1991 – deregistration (RIS)
- BMF – realized capital gains and exit taxation
- BMF – Austria’s double tax treaties
- BMF – refund of Austrian withholding tax for non-residents
- BMF – protocol to the Austria–Switzerland treaty (July 2026)
- BMF – automatic exchange of information (CRS)
- § 16 ASVG – voluntary health self-insurance (RIS)
- § 17 ASVG – voluntary continued pension insurance (RIS)
- Pensionsversicherungsanstalt – Weiterversicherung
- Federal Ministry for European and International Affairs – moving abroad
- Regulation (EC) No 883/2004 – coordination of social security systems
