Europe · Alpine
Austria
The only EU state where a passport can be obtained in under a year — but only for genuine extraordinary merit, at the Cabinet's discretion, and at the price of every other citizenship you hold.
Tax position
- Income tax (top)
- 55% on income over EUR 1,000,000
- Capital gains
- 27.5% flat on securities, dividends and interest (KESt); 30% flat on real estate gains (ImmoESt) regardless of holding period, with an owner-occupier exemption
- Wealth tax
- none
- Inheritance tax
- none — abolished 2008. Note that inheritance and wealth taxes re-entered concrete parliamentary debate in late 2025/2026; no bill enacted as of July 2026
- Special regime
- Zuzugsbegünstigung (§103 EStG) for incoming scientists, researchers, artists and athletes — relief from the additional tax burden of relocating, up to 10 years, plus a 30% Zuzugsfreibetrag for up to 5 years
- Territorial
- No — worldwide income taxed
- CFC rules
- Yes
- Exit tax
- Yes — leaving has a cost
- CRS
- Participating
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