Tax and duty-free import of relocation goods
If you transfer your normal place of residence to Austria, the formalities to be observed are basically determined by whether you transfer your normal place of residence from a member state of the European Union (EU member state) or from a non-EU country.
Importing a vehicle for personal use
Should you want to import a vehicle for your own use, you must comply with the statutory provisions that apply to imports from countries either within or outside the EU. Be sure to pay particular attention to the formalities associated with the standard consumption tax (Normverbrauchsabgabe or NoVA).
Transferring your normal place of residence from Austria to another country
Any relocation from Austria to another country is subject to the provisions applicable in that country. Please contact the relevant foreign representations for information on these matters.
Transferring your normal place of residence from a non-EU country
All goods that are taken along when transferring one’s normal place of residence to Austria or another EU country are regarded as personal property. As a rule, import taxes and duties must be paid when importing goods into the EU. However, certain goods of personal property are exempt from import taxes and duties. Exempt from taxes and duties means that you need to pay neither import duties nor value-added tax on imports when bringing personal property to Austria.
Transferring your normal place of residence from an EU member state
When relocating from another EU country, you need not pay any import taxes and duties, nor observe any formalities concerning your personal property. However, before first registering your car in Austria, you must pay a tax based on the standard fuel consumption of vehicles at the competent tax office.