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1.1ÌýÌýÌýÌý Introduction: overview of the domestic payroll system

The tax administration of Austria is the Austrian Tax and Customs Administration. This is a part of the Federal Ministry of Finance (Bundesministerium für Finanzen, BMF). Administration is conducted through the local tax office (Finanzamt).

Individuals are subject to federal income tax. No state taxes are levied on individuals but employer must pay municipal payroll tax (1.4.1).

Employers must pay social security contributions (2.2) and payroll tax (1.4).

Tax year

The Austrian tax year is the calendar year.

Tax residence

A person is tax resident in Austria if they stay in Austria for more than six months. The tax residence status can be applied retroactively once the six-month period has elapsed.

Tax residence can also be determined by the availability of a home in Austria that has or will obviously be used on a long-term basis. The home need not be the individual's only or main home, but it must be suited for living, in line with the individual personal circumstances, and