Zum Zuzug als Voraussetzung für eine Begünstigung nach Paragr. 103 Abs 1a EStG = "Moving to Austria" as a prerequisite for the tax allowance under Section 103 Paragr. 1a Income Tax Act

Resource Information

The work Zum Zuzug als Voraussetzung für eine Begünstigung nach Paragr. 103 Abs 1a EStG = "Moving to Austria" as a prerequisite for the tax allowance under Section 103 Paragr. 1a Income Tax Act represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Zum Zuzug als Voraussetzung für eine Begünstigung nach Paragr. 103 Abs 1a EStG = "Moving to Austria" as a prerequisite for the tax allowance under Section 103 Paragr. 1a Income Tax Act

Creator

• Kampitsch, A
• Kanduth-Kristen, S

Subject

• centre of vital interests
• lump-sum deduction
• allowances
• visiting professor
• tax incentive
• case law

Language

eng

Summary

In this article, the authors discuss "moving to Austria" as a condition for the tax allowance under Section 103 paragraph 1a of the Austrian Income Tax Act. The Tax Reform Act 2015/2016 (Steuerreformgesetz 2015/2016) provided for a new paragraph in sec 103 of the Austrian Income Tax Act (ITA) and introduced a lump-sum tax allowance (Zuzugsfreibetrag) for foreign scientists who move to Austria. The tax allowance seems to be a very attractive measure which was proposed by the Tax Reform Commission 2014. It appears to be particularly appealing for foreigners applying for professorships at Austrian universities. However, the Austrian Federal Fiscal Court (Bundesfinanzgericht; BFG) recently found that sec 103 ITA is applicable only if the taxpayer's centre of vital interest is relocated to Austria. This strict interpretation may frustrate the aim of the provision. The authors consider the ongoing discussion and present their view on the interpretation of the notion of "moving to" Austria, especially in the context of the tax allowance for scientists

Citation source

In: Steuer und Wirtschaft International. - Wien. - Vol. 27 (2017), no. 11 ; p. 589-598

Geographic coverage

• European Union
• Europe

Language note

German