Tax-free amount for scientists/ researchers moving the center of vital interests to Austria as per § 103 sec. 1a EStG

Status: 2025-08-25

Scientists and/ or researchers, who move to Austria, can reduce their Austrian tax burden by claiming for the tax-free amount for moving to Austria ("Zuzugsfreibetrag" - "ZZFB") as per § 103 sec. 1a of the Austrian Income Tax Act ("EStG").

The movement to Austria does not only mean to acquire an Austrian residence, but also to move the center of vital interests from abroad to Austria, without any doubt.

The movement of the center of vital interests to Austria leads to the movement away from the country of origin (Please note the eventual foreign exit tax, esp. for securities).

The ZZFB is 30% off the income from domestic and foreign scientific and/ or research activity, as far as this income is to be taxed with the progressive rate as per § 33 sec. 1 EStG, and limitated by 60 months from the date of movement to Austria.

Beside the ZZFB no further expenses and extra-ordinary expenses connected with the movement to Austria may by tax-deducted.

The scientific and/ or research activity of the secientist/ researcher must be in Austrian public interest, whatfor specific legal criteria must be fulfilled.

We are looking forward to helping you to push through this lucrative tax relief by claim.

Author: StB. Mag. Reinhard Michlits