Moving from Austria Tax Guide 2026: §27 EStG Exit Tax, ZMR Deregistration & ASVG Pension

KEY INSIGHT

Austria has an exit tax under §27 EStG (Einkommensteuergesetz) on capital assets — primarily applying to securities and private company shares when you permanently leave Austria. EU/EEA departures: automatic deferral of the exit tax until actual sale (Ratenzahlung). Non-EU/EEA departures: full tax due within 1 month of departure unless a security is provided. The Abmeldung (deregistration) from the Zentrales Melderegister (ZMR) is the key administrative step. The Austrian BV-Kasse (Betriebliche Vorsorge — Abfertigung Neu) is payable on departure.

At a glance

Key Facts

Austrian Exit Tax §27a EStG: Wegzugsbesteuerung

Austria's Wegzugsbesteuerung (exit tax) is codified in §27a(6) EStG. It applies when: (1) you permanently transfer your tax residence outside Austria, AND (2) you hold capital assets (Kapitalvermögen) within the scope of Austrian income tax — primarily securities (shares, bonds, ETFs, investment funds) and private company shares. The tax: all in-scope assets are deemed disposed of at FMV on the departure date. Gains are taxed at the Austrian KESt (Kapitalertragsteuer) rate of 27.5% (the standard Austrian capital gains rate). Assets acquired before 2011: the old rules with a 0% rate on gains above acquisition cost may apply to specific pre-2011 holdings — check your acquisition dates. EU/EEA departure: you can elect for Ratenzahlung (deferral in annual instalments) until the actual sale — effectively the same as a non-event until you sell. Interest accrues on the deferred tax. Report the deemed disposal on your final Einkommensteuererklärung but elect deferral. Non-EU/EEA departure (USA, UK post-Brexit, UAE): full exit tax due within 1 month of departure unless you provide adequate security (Sicherheitsleistung) to Finanzamt Österreich. Application for security arrangement: contact Finanzamt Österreich Großbetriebe (for larger amounts) or your local Finanzamt. Austrian real estate: NOT subject to the Wegzugsbesteuerung — separate rules apply on actual sale.

ZMR Abmeldung: Deregistering from the Austrian Residential Register

Austria's Zentrales Melderegister (ZMR) is the central population register. All Austrian residents (citizens and foreigners with more than 3 days' planned stay) must register (Anmeldung) and deregister (Abmeldung) at the Meldeamt (registration office) of their municipal authority (Gemeinde) or Magistrat. On departure: complete the Abmeldung at the Meldeamt. You can do this in person, by post, or via the digital Meldeservice (if available in your municipality — more common in Vienna and larger cities). The Abmeldung records your departure date. This automatically notifies the Finanzamt (tax office) of your departure via the ZMR link. Austrian Finanzamt: your tax affairs are managed by the Finanzamt corresponding to your last Austrian address. For non-resident ongoing tax obligations: the Finanzamt Österreich handles all Austrian tax matters. Austrian taxpayer number: your Steuer-Identifikationsnummer (SteuerID or UID) remains permanently valid as a non-resident. Retain it for all future Austrian tax interactions. Austrian social security number (SVNR — Sozialversicherungsnummer): also retained permanently — needed for ASVG pension claims.

BV-Kasse (Abfertigung Neu): Austrian Severance Pay Savings

Austria's 'Abfertigung Neu' system (Betriebliche Mitarbeiter- und Selbstständigenvorsorge — BMSVG) is mandatory for all Austrian employees since 2002. Employers pay 1.53% of gross wages monthly into an individual BV-Kasse (severance pay savings account) for each employee. This is separate from salary — the employer funds it in addition to wages. On departure from Austria and from Austrian employment: you have options for your BV-Kasse balance. (1) Lump-sum withdrawal: available if you have been employed in Austria for at least 3 years. Tax: 6% flat tax (Pauschalbesteuerung) on the full balance — very favourable. This is one of the more tax-efficient Austrian savings vehicles. (2) Transfer: you can transfer the BV-Kasse balance to the BV-Kasse of a new Austrian employer (only relevant if staying in Austria). (3) Leave for retirement: the BV-Kasse accumulates until retirement age, accessible tax-free (after meeting the retirement conditions). Most departing employees choose the lump-sum withdrawal (Auszahlung) — the 6% flat rate makes it highly attractive. Old 'Abfertigung Alt' (pre-2003 employees): different rules apply — lump-sum entitlement based on years of service. Contact your employer's HR department and the specific BV-Kasse provider (e.g., APK, BAWAG, UniCredit) for the withdrawal process.

ASVG Austrian State Pension Abroad

Austria's statutory pension (gesetzliche Pension) is managed by the PVA (Pensionsversicherungsanstalt) and other carriers (SVA for self-employed, BVA for civil servants). The Austrian state pension is earnings- and contribution-based — accrued over your working life in Austria. Pension age: 65 for men; 60–65 for women (transitioning to 65 for women by 2033). Pension payment abroad: PVA pays Austrian pensions internationally. Contact PVA (pensionsversicherung.at) before departure to: (1) request your pension account statement (Kontoauszug); (2) register your overseas payment details. International bank transfer: PVA pays in EUR; convert via your bank or Wise. Austrian pension withholding (Lohnsteuer/Quellensteuer): Austria withholds Lohnsteuer on pensions paid to non-residents. Rate varies by DTA. Under most DTAs, the country of residence has primary taxing rights on pensions; Austrian withholding is credited. Totalization: Austria has bilateral social security agreements with many countries (EU/EEA, USA, Canada, Australia, Switzerland) — Austrian and foreign pension years combined for eligibility thresholds. Self-employed pension (SVA): Austrian self-employed accrue SVA pension contributions — also portable internationally via PVA for non-residents.

Final Einkommensteuererklärung and Non-Resident Austrian Tax

Final Austrian income tax return (Einkommensteuererklärung): file for the year of departure via Finanz Online (finanzonline.at) or paper Form E1. Covers January 1 to your departure date — worldwide income for the Austrian residency period. Include the Wegzugsbesteuerung (exit tax) calculation if applicable — use Form E1a Beilage K (capital gains annex). Filing deadline: April 30 (paper) or June 30 (FinanzOnline) of the following year. After departure as non-resident: you are subject to beschränkte Steuerpflicht (limited tax liability) — Austrian income tax only on Austrian-source income. Austrian rental income: taxable in Austria; file annual non-resident return via FinanzOnline. Austrian dividends: 27.5% KESt withheld at source — final tax; no filing needed for purely passive dividend income. Austrian interest: 27.5% KESt withheld — final. Austrian real estate gains: taxable in Austria at 30% ImmoESt (Immobilienertragsteuer) — buyer withholds 3.5% (non-EU) or 2.5% (EU) of sale proceeds as Vorauszahlung; file annual non-resident return to settle the final tax. Under most DTAs: Austria retains taxing rights on Austrian real estate gains.

Introduction

Austria's exit tax is less well-known than Germany's Wegzugsteuer or France's impôt de sortie, but it operates on similar principles — applying to unrealised capital gains in securities and company stakes when you transfer your Austrian tax residence abroad. The Austrian exit tax (Wegzugsbesteuerung) under §27a EStG is broad in scope but offers an EU/EEA deferral mechanism. Austria's unique 'Abfertigung Neu' (BV-Kasse — severance pay savings system) is an important financial asset for long-term Austrian employees that can be accessed on departure. Vienna's large international community of diplomatic and multinational employees creates particular relevance for this guide.

Section 01

Moving from Austria to the USA: Key Planning Points

Austria-to-USA migration occurs among tech workers (especially Vienna's startup scene), academics, and corporate transferees. Key AT-US planning points:

Wegzugsbesteuerung (exit tax) and US first-year residency: The Austrian exit tax assessment occurs on the departure date. If you depart Austria and become a US tax resident later, the Austrian deemed disposal gains are pre-US-residency — not US-taxable. Ensure the timing of US residency commencement is after the Austrian departure date. Austrian taxes paid on the exit tax (if non-EU departure) generate FTC carryforwards in the USA.

BV-Kasse withdrawal before US residency: If you can receive the BV-Kasse lump sum before becoming a US tax resident (while the withdrawal is processed post-departure), it may not be US-taxable. The 6% Austrian flat tax is withheld; as a pre-US-residency receipt, the US cannot tax it. Timing is critical — work with a cross-border advisor.

Austria-USA DTA: The 1996 Austria-USA DTA governs double taxation. Austrian dividends: 15% withholding (5% for qualifying companies); creditable on US return. Pensions: residence country (USA) taxes; Austrian withholding credited. Austrian real estate: Austria retains taxing rights; US provides FTC.

FBAR for Austrian accounts: Austrian bank accounts exceeding $10,000 must be reported on FinCEN Form 114 annually as a US resident.

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FAQ

Frequently Asked Questions

Does the Austrian exit tax apply to my ETF portfolio when I move to Germany?

Yes — Germany is an EU country, but you are departing Austria. The Austrian Wegzugsbesteuerung applies when you leave Austria regardless of your destination. However, because Germany is an EU/EEA country, you qualify for the Ratenzahlung (deferral) — you elect to defer the Austrian exit tax until the assets are actually sold. So: the exit tax is calculated on your ETF portfolio's unrealised gains on your Austrian departure date, but no cash is due immediately. The deferred tax (with annual interest) is only collected when you sell the ETFs. At that point, you pay the Austrian exit tax on the portion of gain that arose during Austrian residency. Once in Germany, any additional gains from the German tax residency commencement date are taxed by Germany under German rules. Both countries' taxes may apply to the same sale — coordinate via the Austria-Germany DTA and FTC provisions.

How do I withdraw my BV-Kasse (Abfertigung Neu) when I leave Austria?

Process: (1) Notify your employer of your departure and resignation (Kündigung) — triggering the end of Austrian employment. (2) Contact your BV-Kasse provider directly (your employer's HR will have the provider details — common providers: APK Pensionskasse, BAWAG, UniCredit Bank Austria, Raiffeisen). (3) Request an Auszahlung (lump-sum withdrawal) — complete the provider's withdrawal form. Provide your foreign bank account details for the transfer. (4) Withholding: the BV-Kasse provider withholds 6% Pauschalsteuer on the full balance before paying out. Net: you receive 94% of the accrued balance. This is the final Austrian tax on the BV-Kasse — no further reporting required. Minimum requirement: 3 years of Austrian employment. If you have less than 3 years: you cannot withdraw; the balance must be transferred to your next Austrian employer's BV-Kasse or left until retirement. Timeline: BV-Kasse withdrawals typically process in 2–4 weeks after the employer relationship ends.

I have a Sparbuch (Austrian savings account) — what happens when I move abroad?

Austrian Sparbuch (passbook savings account) and bank accounts can be maintained as a non-resident. Notify your Austrian bank (Erste Bank, Raiffeisen, BAWAG, Volksbank, etc.) of your change of address and tax residency. Austrian interest: 27.5% KESt (Kapitalertragsteuer) is withheld at source — this is the final Austrian tax on interest income, so no additional filing is required for purely interest income. Under Austria's EU Savings Directive and CRS obligations: your account information is reported to your new country's tax authority. For US residents: FBAR (FinCEN 114) required for Austrian accounts over $10,000. Austrian banks have varying policies on non-resident accounts — some restrict online banking or certain product types. FinanzOnline (the Austrian tax portal): remains accessible to non-residents with a valid login — download all tax assessments and documents before your FinanzOnline access details are refreshed.

What is the Austrian property gains tax (ImmoESt) for non-residents?

Austria's ImmoESt (Immobilienertragsteuer) under §30 EStG applies to gains from the sale of Austrian real estate. Rate: 30% on the net gain (sale price minus acquisition cost and selling expenses). As a non-resident seller: the buyer's notary (Notar) acts as the withholding agent — the notary withholds and pays 3.5% of the gross sale price (for non-EU residents) or 2.5% (for EU/EEA residents) as Vorauszahlung (advance payment). You file an Austrian non-resident income tax return for the year of sale, calculating the actual ImmoESt on the net gain — any excess withholding is refunded, any shortfall must be paid. Main residence exemption (Hauptwohnsitzbefreiung): exempt if the property was your principal Austrian residence for at least 2 of the last 5 years OR from first acquisition until disposal. As a non-resident seller: the main residence exemption still applies IF you met the conditions before departure. This can significantly reduce or eliminate the Austrian property gain tax — the key is having lived in the property for the qualifying period before leaving Austria.

Disclaimer:This guide provides general tax information for educational purposes only. Austrian Wegzugsbesteuerung rules, BV-Kasse regulations, ASVG pension rules, and ImmoESt rates change with annual Austrian Steuerreformgesetze. Nothing in this guide constitutes tax or legal advice. Consult an Austrian Steuerberater (tax advisor) before departing Austria.

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