Austria MOF Clarifies Individual Income Tax Rules for Unlimited Domestic Tax Liability

The Austrian Federal Ministry of Finance March 31 posted online Federal Finance Court Decision No. RV/2100873/2024, clarifying individual income tax rules for unlimited tax liability in Austria. The taxpayer, an individual residing in Hungary, was employed by an Austrian employer who deducted wage tax in Austria. The taxpayer had income from Hungary and Austria. The Tax Office rejected the taxpayer’s application for unlimited tax liability and his appeal, finding that he was subject to limited tax liability. The Federal Finance Court dismissed the taxpayer’s further appeal, finding that: 1) the taxpayer’s income not subject to Austrian income tax was shown ...