01
Start the process
Tell us where you are moving, when you are leaving and the basic facts of your Austrian departure.
Austrian departure, without the full-service bill
Save €10,000s
in professional fees.
Get clarity for €447.
Stop paying Steuerberater and lawyers premium hourly rates to organise paperwork you can prepare efficiently. ExitAustria walks you through the facts the Finanzamt actually looks at, organises your evidence, compiles a residency position file, and puts it in front of an experienced reviewer before you file your final return for the year you leave.
Guided preparation / Residency file compiled / Human legal review
Your next chapter, organisedExample
🇦🇹 Austria🇦🇪 Dubai
One move. One organised file.
Your documents, without the guesswork.
Example checklist3 of 4 added
🏠
New-country leaseA home for your next chapter
✓🪪
Residence documentYour status abroad
✓🏦
Bank statementYour everyday financial ties
✓🚗
Driver's licenceAdd it when available
PENDINGKnow what you have. See what's next.Less scattered paperwork. More room for what's next.
Built around your move
Where are you headed?
🇦🇪 Dubai (UAE)🇲🇹 Malta🇨🇾 Cyprus🇬🇧 UK (non-dom / FIG)🇵🇦 Panama🇵🇾 Paraguay
Need a new residence too?
Leaving Austria is one step.
Establishing somewhere new is the next.
Exit Global can help evaluate practical residency pathways in Dubai, Malta, Cyprus and UK and beyond. Some routes can be completed relatively quickly depending on your circumstances. Each destination has its own site — click through.
🇦🇪
Dubai (UAE)
Explore residency pathways ↗
🇲🇹
Malta
Explore residency pathways ↗
🇨🇾
Cyprus
Explore residency pathways ↗
🇬🇧
UK (non-dom / FIG)
Explore residency pathways
🇵🇦
Panama
Explore residency pathways ↗
🇵🇾
Paraguay
Explore residency pathways ↗
Immigration eligibility, processing times and government requirements vary by route and applicant.
The €447 guided departure package
Do the simple work once.
Pay experts for judgment — not administration.
Traditional full-service departure engagements get expensive when Steuerberater, lawyers and valuers each bill hourly for gathering the same facts. Software handles the organisation and drafting; experts handle the parts that require judgment.
€447Prepared residency file + written review
Start the process →02
Upload your documents
Add evidence of your new life abroad and the Austrian ties you have changed, ended or retained.
03
Answer the questionnaire
Work through structured questions covering housing, family, work, banking, pension, shares and crypto, and the other connections the Finanzamt weighs.
04
We compile your residency file
The software organises your answers and evidence into a structured departure file: your position on Wohnsitz and gewöhnlicher Aufenthalt, your Wegzugsbesteuerung exposure under § 27 (6) EStG and your split-year filing.
05
Expert review + written evaluation
Our team reviews the file and evidence, provides a written evaluation of your residency position and flags what to fix before you file.
06
You decide how to proceed
You receive the prepared file and review. You decide whether to file on that basis, apply for an Auskunftsbescheid, or obtain specialist advice first.
No open-ended hourly meter.
The core guided preparation and review is €447. Complex tax, valuation or specialist work is scoped and quoted separately, only if your situation requires it.
Your information is sensitive. We treat it that way.
Documents are stored privately when you explicitly save them. We use restricted access and do not sell or share your information.
01 / Understand the rules
There is no NR73 in Austria.
Here is what replaces it.
Austria has no departure form and no residency-opinion request. Unlimited tax liability ends the day you no longer have a Wohnsitz or gewöhnlicher Aufenthalt in Austria — and a home you keep available can keep you resident. You deregister at the Meldebehörde, tell the Finanzamt within a month, file for the split year, and carry the evidence in case it is questioned later.
The test
Wohnsitz or gewöhnlicher Aufenthalt — either one keeps you resident.
Under § 1 (2) EStG you are subject to unbeschränkte Steuerpflicht — tax on worldwide income — if you have a Wohnsitz or your gewöhnlicher Aufenthalt in Austria. § 26 BAO defines a Wohnsitz as a dwelling you hold under circumstances showing you will keep and use it, and a gewöhnlicher Aufenthalt as staying somewhere not merely temporarily; a stay of more than six months always creates it, retroactively from day one.
There is no intention test and no minimum day count for a Wohnsitz. A furnished flat you can walk back into is the fact the Finanzamt looks at first.
§ 26 BAO (RIS) ↗Keeping a place in Austria
The 70-day Zweitwohnsitz rule only helps after five years abroad.
The Zweitwohnsitzverordnung lets you keep an Austrian dwelling without it counting as a Wohnsitz — but only once your Mittelpunkt der Lebensinteressen has been abroad for more than five calendar years, only in years you use Austrian dwellings for no more than 70 days, and only if you keep a written record of the days. It first applies in the calendar year after you move out. Until then, a retained home means a Wohnsitz, and the treaty tie-breaker — centre of vital interests — decides which country taxes you.
Zweitwohnsitzverordnung, BGBl. II Nr. 528/2003 (RIS) ↗If you want certainty
An Auskunftsbescheid is the closest thing to a ruling — and it costs.
§ 118 BAO lets you apply in writing for a binding Auskunftsbescheid on the tax treatment of facts not yet realised, in listed areas that include international tax law. The administrative fee starts at €1,500 and scales with turnover. Most leavers do not need one — but if a retained home, a GmbH shareholding or a large deferred exit charge is in play, a well-assembled file is what makes the application worth filing.
§ 118 BAO (RIS) ↗The departure year
Two assessments in one year: unlimited, then limited.
Unlimited liability ends on the day you leave, not at year-end. The departure year is split: worldwide income up to that day is assessed under unlimited liability, and Austrian-source income after it — Austrian rental income, Austrian employment, certain pensions — is assessed under § 98 and § 102 EStG as a non-resident, with a fixed amount (€11,077 for 2026) added to income when the rate is computed. Form E 1 is due by 30 April on paper or 30 June via FinanzOnline of the following year, and the Wegzug application belongs in it.
§ 102 EStG 1988 (RIS) ↗Why this matters
A flight changes
your location.
The facts tell the rest.
Austrian tax obligations depend on residency. Unlimited taxpayers report worldwide income; limited taxpayers report Austrian-source income only, with a fixed amount added when the progressive rate is calculated. The Finanzamt decides which you are by whether a dwelling is still yours to use and where your life is actually centred — not by your departure date.
Read § 1 EStG 1988 on unlimited and limited liability ↗Where is your home?
Whether you sold, let out on a proper lease or kept your Austrian flat available is the single heaviest fact: an available dwelling is a Wohnsitz under § 26 BAO.
Where is your family?
A spouse, partner or children staying in an Austrian home usually means the dwelling is still yours to use — and shifts the treaty centre of vital interests back to Austria.
What does daily life look like?
Work, the Meldezettel, ÖGK and pension insurance, bank and securities accounts, a car registered in Austria, and days spent in each country tell the story the Finanzamt is asking about.
02 / A simple way forward
From scattered documents
to a clear next step.
You don't need everything on day one. Start with what you know and keep track of the gaps.
01
Tell the story of your move
Choose your destination and record the key facts, dates and Austrian ties.
02
Build your document file
Keep new-country evidence and changes to Austrian ties in separate, labelled sections.
03
Get reviewed before you file
Our team reviews your residency file and evidence, provides an advisory opinion and recommends revisions before you file or apply for an Auskunftsbescheid.
Guided preparation. Human review.
You do the groundwork.
Our team reviews the final file.
You should not have to start from a blank page, or pay a professional to chase every document. Build the file yourself; have it reviewed before you rely on it.
A reviewed residency file
Our team reviews your position on Wohnsitz and gewöhnlicher Aufenthalt, your supporting documents and departure narrative, provides an advisory opinion and recommends revisions.
A human review of the facts and evidence, not just a completed checklist.
Less administration. Lower preparation costs.
You gather documents and answer the guided questions. We focus professional time on reviewing your prepared file rather than assembling it from scratch.
Designed to cost less than having a firm manage every preparation task.
Specialists for the complex parts
Have a GmbH, a Privatstiftung, a large securities or crypto portfolio, or a let property in Austria? We can connect you with Steuerberater and valuers for the pieces that need them.
The right specialist for the work your situation actually requires.
A more focused way to get there
Do not pay full-service rates
for paperwork you can organise.
Complex, full-service Austrian departures can run into tens of thousands of euros in combined tax, legal and valuation fees once Wegzugsbesteuerung on a GmbH shareholding, a retained flat and a Privatstiftung are in play.
This refers to broader, multi-specialist engagements, not residency preparation alone. Actual fees and savings vary.
Beyond the residency question
Wegzugsbesteuerung,
without the guesswork.
When Austria loses its right to tax your shares, fund units, derivatives or crypto because you leave, § 27 (6) EStG treats them as sold at fair market value on that day and taxes the gain at the 27.5% special rate — only Neubestand is caught (shares and fund units bought after 31 December 2010, other securities after 31 March 2012). Move to an EU/EEA state and you can apply for Nichtfestsetzung: the tax is computed but not assessed until you actually sell, move on to a third country or breach the new proof duty. Move to the UAE, Panama, Paraguay or the Cayman Islands and the tax is due now. Since 1 July 2026, deferred cases with gains above €100,000 must prove every year that nothing has been triggered — and pre-existing deferrals must file a one-off proof by 31 December 2026. Each of these is a decision, and each needs a number behind it.
§ 27 (6) EStG 1988 (RIS) ↗STEUERBERATER
Tax analysis and filings
An Austrian Steuerberater (Wirtschaftstreuhänder) can model your Wegzugsbesteuerung, the Nichtfestsetzung application, the split-year E 1 and any Auskunftsbescheid under § 118 BAO.
VALUER
Share and business valuations
A qualified valuer or Wirtschaftsprüfer can support the gemeiner Wert of GmbH shares, business interests and unlisted holdings on the day Austria's taxing right ends.
Prepare it yourself. Get it reviewed. Bring in specialists when needed.
Start my guided departure →Team review is a separate, agreed professional engagement. Our advisory opinion is not a determination by the Finanzamt.
03 / Know what to gather
Two sides of the move.
One practical checklist.
These are suggested evidence categories, not a universal Finanzamt document requirement. Include what's relevant to your situation.
Your new country
Establishing your life abroad
- Lease or proof of housingNames, address, dates and the living arrangement.
- New driver's licenceIf issued and applicable to your situation.
- Residence or immigration documentThe visa or permit that applies to your status — and whether it is permanent.
- Local bank statementEvidence of an account in your new country.
Other useful context: employment, utilities, health coverage and travel records.
Austria
Documenting what changed
- Sale, lease or letting of your Austrian homeExplain what happened to it and whether it remains available to you — an available dwelling is a Wohnsitz.
- Abmeldung at the MeldebehördeDeregister your Hauptwohnsitz with a Meldezettel within three days before or after moving out; keep the ZMR confirmation.
- Tell the Finanzamt§ 120 BAO requires you to notify circumstances that end your personal tax liability, within one month; update your address in FinanzOnline.
- ÖGK, pension insurance and your employerConfirm the end of compulsory insurance, decide on Selbstversicherung, and give the Pensionsversicherung your foreign address if you draw a pension.
- Bank, Depot, car and voter registrationTell your bank and depository you are no longer resident, deregister an Austrian-plated car, and if you want to keep voting register in the Wählerevidenz as an Auslandsösterreicher (valid ten years).
Keeping an Austrian bank account does not by itself make you a resident. Keeping an Austrian flat you can use usually does. See how § 26 BAO defines a Wohnsitz ↗
Still waiting on a document? Mark it pending and keep going.
Start my departure file — €447 →Your file grows as your move does.
04 / When you're ready
You prepare here.
You file with the Finanzamt.
There is no departure form — but there are four things Austrian law expects you to do, and they have deadlines. This app does not connect to FinanzOnline or ID Austria.
§ 120–121 BAO: duty to notify the Finanzamt within one month ↗01
Deregister at the MeldebehördeFile a Meldezettel Abmeldung with the Gemeindeamt or Magistrat (or online with ID Austria) within three days before or after moving out. Fines run up to €726.
02
Notify the Finanzamt within one month§ 120 BAO requires you to report circumstances that change or end your personal tax liability; § 121 BAO sets the deadline at one month from the event. Do it in writing or through FinanzOnline and keep a copy.
03
File the departure-year returnForm E 1 for the period of unlimited liability — with the Wegzugsbesteuerung and, for an EU/EEA move, the Nichtfestsetzung application — by 30 April (paper) or 30 June (FinanzOnline) of the following year; a separate limited-liability assessment covers Austrian income after departure.
04
Keep the file, and keep proving itIf you obtained Nichtfestsetzung with gains above €100,000, prove each year by the end of the following year that no triggering event has occurred. Keep your Zweitwohnsitz day-count, the Abmeldung and every notification you sent.
Good questions. Clear answers.
Before you
get started.
You can organise your evidence before deciding how far to take it.
Will your team review my final file?
Yes. Under an agreed review engagement, our team reviews your residency file and supporting package, provides a written advisory opinion and recommends revisions. That is our opinion — not a Finanzamt determination or an Auskunftsbescheid.
Is there an Austrian equivalent of Canada's NR73?
No. Austria has no departure form and no residency-opinion request. Unlimited liability simply ends when you no longer have a Wohnsitz or gewöhnlicher Aufenthalt, and you must notify the Finanzamt of that change within one month under § 120–121 BAO. If you want binding certainty on a not-yet-realised situation you can apply for a fee-based Auskunftsbescheid under § 118 BAO. § 118 BAO ↗
Is there an exit tax?
Yes, on financial assets. Under § 27 (6) EStG the loss of Austria's taxing right over shares, fund units, derivatives and crypto counts as a sale at fair market value, taxed at 27.5%. Altbestand — shares and fund units bought before 1 January 2011, other securities before 1 April 2012 — is outside the charge. For a move to an EU/EEA state you can apply for Nichtfestsetzung until you actually sell; for the UAE, Panama, Paraguay or the Cayman Islands there is no deferral and the tax is due on departure. Austrian real estate is not touched — it stays taxable in Austria under § 98 EStG. § 27 (6) EStG ↗
Can I keep my flat in Vienna?
You can, but a dwelling you hold under circumstances showing you will keep and use it is a Wohnsitz under § 26 BAO, and a Wohnsitz means unlimited liability — the treaty tie-breaker then has to rescue you. The Zweitwohnsitzverordnung only switches that off once your centre of life has been abroad for more than five calendar years, in years you use Austrian dwellings for at most 70 days, and only if you keep a day record. Letting it on a proper lease is often the cleaner path. Zweitwohnsitzverordnung ↗
What changed on 1 July 2026?
The Budgetmaßnahmengesetz 2026 (BGBl. I Nr. 43/2026) added a Nachweispflicht to § 27 (6) EStG: where the deferred exit gains in a year exceed €100,000, you must prove to the Finanzamt every year — in writing or via FinanzOnline, giving your current address — that no triggering event has occurred, by the end of the following year. A missed or defective proof counts as a sale. Under the transitional rule in § 124b Z 493, deferrals granted since 2006 need a one-off proof by 31 December 2026. BGBl. I Nr. 43/2026 ↗
What happens to my Austrian pension and health insurance?
An Austrian state pension is paid abroad; you must report an address change within two weeks and send an annual Lebensbestätigung. As a non-resident you are taxed on it under limited liability unless the applicable double-tax treaty allocates it elsewhere. ÖGK cover ends with your Austrian employment unless you arrange Selbstversicherung; in EU/EEA states the destination system usually takes over. PV: pension abroad ↗
Do I have to close every Austrian account?
No. Bank and securities accounts do not create a Wohnsitz or gewöhnlicher Aufenthalt. Tell the bank and depository you are no longer Austrian-resident so KESt is handled correctly, keep what you need, and be able to explain it. Austrian rental income and Austrian-source employment stay taxable here under § 98 EStG. § 98 EStG ↗
What if I come back?
Unlimited liability restarts the day you have a Wohnsitz or gewöhnlicher Aufenthalt again. For assets under a Nichtfestsetzung, § 27 (6) lit. e keeps your original acquisition cost (capped at market value) when Austria's taxing right revives; assets that were fully taxed on the way out, or that Austria never taxed, come in at fair market value. The Zweitwohnsitzverordnung stops applying in the year before you move back. § 27 (6) lit. e EStG ↗
The next chapter starts with a plan
Get clarity before you spend
thousands more on professional fees.
Start my departure file — €447 →Dubai (UAE) / Malta / Cyprus / UK (non-dom / FIG) / Panama / Paraguay
The Exit network
One process. Every country.
Each site covers one departure, in that country's own rules. The destination sites cover where you're going. All reviewed by the same team at Exit Global.
Leaving
🌐Exit GlobalPortfolio home🇨🇦Exit CanadaNR73 + departure file🇺🇸Exit USAExpatriation + Form 8854🐻Exit CaliforniaFTB residency🗽Exit New YorkDomicile + statutory residency🇬🇧Exit the UKStatutory Residence Test🇮🇪Exit IrelandOrdinary residence tail🇫🇷Exit FranceArt. 167 bis exit tax🇧🇪Exit BelgiumSpecial departure return🇳🇱Exit NetherlandsM-form + conserverende aanslag🇪🇸Exit SpainArt. 95 bis + quarantine rule🇮🇹Exit ItalyAIRE + black-list presumption🇩🇰Exit DenmarkFraflytterskat🇳🇴Exit NorwayUtflyttingsskatt🇸🇪Exit SwedenTen-year share rule🇦🇺Exit AustraliaCGT event I1🇿🇦Exit South AfricaSection 9H exit charge🇩🇪Exit Germany§ 6 AStG Wegzugsbesteuerung🇦🇹Exit Austria§ 27 (6) Wegzugsbesteuerung🇫🇮Exit FinlandThree-year rule🇧🇷Exit BrazilSaída definitiva🇯🇵Exit JapanExit tax on ¥100m+ assets🇮🇱Exit IsraelCentre of life + s.100A🇳🇿Exit New Zealand325-day rule + IR886🇵🇹Exit PortugalArt. 16 CIRS residency🇰🇷Exit South KoreaExit tax on large shareholders🇦🇷Exit ArgentinaPérdida de residencia + baja🇮🇳Exit IndiaSection 6 residency + RNOR🇨🇭Exit SwitzerlandWegzug + pension withholding
Arriving
🇵🇦Move to PanamaTerritorial tax, Friendly Nations🇦🇪Move to DubaiNo personal income tax🇲🇹Move to MaltaRemittance basis, EU🇨🇾Move to Cyprus60-day rule, non-dom🇵🇾Move to ParaguayTerritorial tax, fast residency🇺🇾Move to UruguayTax holiday for new residents🇨🇷Move to Costa RicaTerritorial tax🇧🇸Move to BahamasNo income tax🇵🇹Move to PortugalD7, D8, Golden Visa, IFICI🇹🇭Move to ThailandLTR visa, remittance basis🇲🇾Move to MalaysiaMM2H, territorial tax🇮🇩Move to IndonesiaSecond Home visa, Bali🇬🇪Move to GeorgiaForeign income exempt, 1% SBS🇵🇷Move to Puerto RicoAct 60 for US citizens🇮🇹Move to ItalyFlat tax, 7% pensioner regime🇬🇷Move to GreeceGolden Visa, non-dom flat tax🇭🇰Move to Hong KongTerritorial, no CGT🇸🇬Move to SingaporeForeign income exempt, no CGT