Deciding to cease your tax residency in Austria can be a significant step, whether you're moving abroad for work, family, or a new adventure. Below, we've outlined the necessary steps to help you navigate this process smoothly and in accordance with Austrian law.
Step 1: Deregister Your Residence
You must deregister your primary residence (Hauptwohnsitz) with the local registration office (Meldeamt). This is a mandatory step to officially recognize that you no longer reside in Austria. Fill out the deregistration form (Abmeldung), available at your local municipal office or online, and submit it in person or via mail.
Step 2: Inform the Tax Office
Notify your local tax office (Finanzamt) of your intention to cease being a tax resident. Provide a written statement detailing your departure date and new residence. Ensure all your tax obligations are settled before your departure.
Step 3: Close Your Bank Accounts
Close any Austrian bank accounts unless you have a specific reason to keep them. Notify your bank about your change in residency status to avoid any issues related to account management and taxation.
Step 4: Cancel Subscriptions and Contracts
Terminate any ongoing subscriptions, memberships, or contracts (e.g., utilities, phone services) in Austria. Provide the necessary notice to avoid any penalties or continued charges.
Step 5: Confirm Deregistration from Social Security
Ensure that you are deregistered from the Austrian social security system. Contact your regional social security office (Sozialversicherungsträger) to confirm your deregistration and settle any outstanding contributions.
Step 6: Seek Confirmation of Non-Residency
Request a confirmation of non-residency (Nichtansässigkeitsbescheinigung) from your local tax office. This document may be required for tax purposes in your new country of residence.
Legal References
- § 120 Bundesabgabenordnung (BAO) - Federal Fiscal Code
- § 82 Meldegesetz 1991 - Registration Act
- § 17 Einkommensteuergesetz 1988 (EStG 1988) - Income Tax Act 1988
- § 53 Allgemeines Sozialversicherungsgesetz (ASVG) - General Social Insurance Act
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