26. May 2025 Due to new legal frameworks, Austria is increasingly attracting scientific talent from the USA and other countries. This process is supported by initiatives such as the Austria Network EURAXESS, which assists international researchers with settling in and networking in Austria.
Are you an international researcher or scientist?
Have you recently relocated to Austria for professional reasons?
Then the following tax benefits might be of interest to you!
What you should know about this tax incentive
You may be eligible to reduce your Austrian tax base by up to 30 % for a maximum period of 5 years. The conditions are as follows:
- You must have your residence and center of vital interests in Austria (unlimited tax liability).
- Your center of vital interests must not have been in Austria during the last 5 years.
- Your scientific work must be of significant public interest and aimed at promoting research, science, and development in Austria.
- You need to document high scientific qualifications sufficiently (e.g., through publications or participation in research projects).
- The research must be conducted in Austria at universities or recognized non-university research institutions.
- The application must be submitted within 6 months after moving to Austria.
Additional formal criteria
In some cases, the tax relief can also be granted based on formal criteria such as:
- Holding a university professorship,
- Completing a habilitation,
- Having a postdoctoral excellence fellowship.
If these criteria are not met, approval depends heavily on the type of activity and qualification. Each case is therefore assessed individually.
How the tax benefit works
This benefit can be claimed via your payroll or your annual tax return. If approved by the tax authorities, your taxable income in Austria will be reduced by 30% for up to 5 years.
Example of tax savings (€)
Summary
Austria offers an attractive tax relief for international scientists and researchers, allowing a reduction of taxable income by up to 30% for up to five years. If you meet the criteria, it is definitely worthwhile to take advantage of this benefit. Contact us today for professional advice and support with your application! (info@artus.at)
