Exceptions for Persons Transferring their Normal Place of Residence

For persons transferring their normal place of residence, tax relief will be granted for personal property as long as such property is declared for customs clearance prior to establishing the new place of residence. You must, however, establish your normal place of residence in the EU within a six-month period.

If the person transferring his/her place of residence comes to Austria for the purpose of satisfying work commitments without establishing his/her normal place of residence in Austria at the same time, but intends to subsequently establish his/her normal place of residence in the EU, then that person’s personal property may also be admitted free of import duty. The customs authorities will stipulate the period within which the person's normal place of residence must be established in the EU. In such cases, the six-month import tax-free period will commence as of the date of customs clearance. Alternatively, if a person’s property is imported in partial shipments, a judgement will be made regarding whether the person transferred his/her place of residence within twelve months from the date of the initial customs clearance. That twelve-month period will commence on the date the change of residence occurred.

In such cases, the a guarantee is required.