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Articoli Correlati: Austria - natural persons - tax residence

A natural person is considered to be fiscally resident in Austria when he has his domicile and/or habitual residence. For tax purposes, can be taken into consideration if the taxpayer has a home (Wohnsitz) and is able to keep and use it. To have a home, the following elements are required: existence of a home, for example, one or more rooms furnished to be habited on a regular basis; legal or habitual ability to be able to use this place at any time even if it is irrelevant that this place is actually used; and the existence of circumstances that make it possible to believe that the taxpayer will maintain and use the place of residence. If these requirements are met, a permanently rented hotel room, a holiday home, or a spouse’s home may also be qualified as a domicile. Living in Austria for more than six months automatically entails the purchase of habitual residence, even for the first six months. A taxpayer can have more than one domicile, but only one habitual residence.