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Guide for Taxation of Income of Researchers in Austria

New service provided on Web portal EURAXESS - Researchers in Motion

bridges vol. 30, July 2011 / Noteworthy Information

euraxess_logo_small.jpg The European Web portal EURAXESS - Researchers in Motion is providing access to a wide range of information and support services for researchers wishing to pursue research careers in Europe.

As a new service on this Web site, the Austrian Agency for International Cooperation in Education and Research (OeAD-GmbH) - in cooperation with the Austrian Federal Ministry of Science and Research (BMWF) and the Austrian Research Promotion Agency (FFG) - has published a "Guide for Taxation of Income of Researchers in Austria." This guide, which provides an overview of the Austrian Income Tax Act (ITA) with special emphasis on the taxation of income of mobile researchers, may serve as a source of information for mobile researchers and for their host institution.

{access view=guest}Access to the full article is free, but requires you to register. Registration is simple and quick - all we need is your name and a valid e-mail address. We appreciate your interest in bridges.{/access} {access view=!guest}Basically there are three possible ways in which a researcher's employment can be rewarded: as a stipend/grant/scholarship, as independent personal service (self-employment), or as employment. This classification determines whether the received money is tax-free or taxable income. The guide offers an overview of these classifications and the differences between limited and unlimited tax liability. A separate chapter focuses on Income Tax Declaration and Employee Tax Assessment. The guide also provides information about Double Tax Conventions (DTC) existing between Austria and a list of countries, and defines which state has taxing rights and methods for avoiding double taxation.

In summary, the "Guide for Taxation of Income of Researchers in Austria" is an informative publication that describes national legislation and modalities of administrative procedures regarding taxation in the Republic of Austria.

For further information, please download the .pdf file at:


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