Two Tests, Either One Is Enough, and Six Months Settles the Second Without Argument
Answer
The general rule applies to you
No exception is recorded for citizens of United States on this topic. That is the answer, not a gap - everything below is the rule you get, unchanged.
127 exceptions recorded across 48 countries · none match United States to Austria · When you become a tax resident
Austrian income tax turns on two concepts defined not in the tax Act but in the Bundesabgabenordnung. A Wohnsitz is where you keep a dwelling in circumstances suggesting you will keep and use it - no minimum number of nights, no registration requirement in the definition itself. A gewöhnlicher Aufenthalt is where you are present in circumstances showing you are not merely passing through, and where unlimited liability is tied to it the Bundesabgabenordnung settles the argument: more than six months in Austria brings it about in every case, and the liability then reaches back over those first six months. Either test alone makes you unlimitedly liable under § 1(2) of the Einkommensteuergesetz, which extends to income from everywhere.
At a glance
- Test one
- Wohnsitz: a dwelling held in circumstances suggesting it will be kept and used
BAO § 26 Abs. 1. The definition states no number of nights and no registration.
- Test two
- Gewöhnlicher Aufenthalt: presence that is not merely transitory
BAO § 26 Abs. 2, first sentence.
- The day count that ends the argument
- More than six months in Austria, in every case
BAO § 26 Abs. 2, second sentence, where unlimited liability is tied to habitual abode.
- Retroactivity
- The liability covers the first six months as well
BAO § 26 Abs. 2, third sentence.
- What unlimited liability reaches
- All income, Austrian and foreign
EStG 1988 § 1 Abs. 2, second sentence.
- If neither test is met
- Limited liability over the income listed in § 98 EStG only
EStG 1988 § 1 Abs. 3.
- An option for Union and EEA nationals
- They may elect to be treated as unlimitedly liable
EStG 1988 § 1 Abs. 4, on conditions about the share of income taxable in Austria.
- Nationality
- Irrelevant to both tests in BAO § 26
Neither paragraph of the section mentions it; the only nationality rule in § 26 is Abs. 3, about Austrian officials posted abroad.
Requirements
- A dwelling in Austria kept in circumstances suggesting you will keep and use it, or
- Presence in Austria that is not merely transitory - and in any event a stay of more than six months
What applies to you
Nothing changes for a citizen of United States
We have no rule recorded that treats your citizenship differently here, so the general rule above is the one that applies to you. That is an answer, not a gap.
What the law says
«Einen Wohnsitz im Sinn der Abgabenvorschriften hat jemand dort, wo er eine Wohnung innehat unter Umständen, die darauf schließen lassen, daß er die Wohnung beibehalten und benutzen wird.»The Wohnsitz test, and the reason a kept flat can be decisive without anyone living in it full-time: the question is the circumstances, not the nights.
Read it at the sourceAbout this source
Austria's consolidated federal law, served from ris.bka.gv.at at two stable address forms. A whole law is GeltendeFassung.wxe?Abfrage=Bundesnormen&Gesetzesnummer=<n>, and a single provision is NormDokument.wxe with the same Gesetzesnummer plus &Paragraf=<n>. The whole-law page prints its own date on its face as "Fassung vom <dd.mm.yyyy>", generated on request, so the consolidation date is whatever day you read it; the single-provision page says "tagesaktuelle Fassung" instead and adds the list of every earlier version of that provision with the amending BGBl number. Each law's front matter lists every amending act in order. There is a companion OGD search interface at data.bka.gv.at/ris/api/v2.6/Bundesrecht which returns the Gesetzesnummer for a title and is how an instrument is located rather than guessed at.
Standing: Maintains the text in force
Cannot be cited for: The consolidations are unofficial: the authentic text is the one published in the Bundesgesetzblatt, and for that the BgblAuth collection is the source, not this one. Every provision is rendered twice on the same page - once with its abbreviations ("§ 53 Abs. 2 Z 5") and once with them spelled out ("Paragraph 53, Absatz 2, Ziffer 5,") - which is an accessibility rendering and not a drafting feature, so a quotation that spans the join will contain the same sentence twice and a quotation must be taken from one rendering. Numbered list items carry the same doubling ("- 1. Ziffer eins"), so a quotation crossing an item boundary carries that furniture with it. It may not be cited for Land law at all: the nine Laender publish separately, and naturalisation fees and much of what a resident actually meets are Land matters. It carries no case law; that is a different RIS application (Judikatur) not read here. A Verordnung is only here if it is in force today - a Gesetzesnummer whose ordinance has expired answers GeltendeFassung with a 404, which looks exactly like an address that never existed.
We re-read it every 60 days. More about this source
«Den gewöhnlichen Aufenthalt im Sinn der Abgabenvorschriften hat jemand dort, wo er sich unter Umständen aufhält, die erkennen lassen, daß er an diesem Ort oder in diesem Land nicht nur vorübergehend verweilt. Wenn Abgabenvorschriften die unbeschränkte Abgabepflicht an den gewöhnlichen Aufenthalt knüpfen, tritt diese jedoch stets dann ein, wenn der Aufenthalt im Inland länger als sechs Monate dauert. In diesem Fall erstreckt sich die Abgabepflicht auch auf die ersten sechs Monate.»The habitual-abode test, the six-month rule that overrides it, and the reach-back. Read the second sentence closely: the six months are an "in any case" rule, not the definition.
Read it at the sourceAbout this source
Austria's consolidated federal law, served from ris.bka.gv.at at two stable address forms. A whole law is GeltendeFassung.wxe?Abfrage=Bundesnormen&Gesetzesnummer=<n>, and a single provision is NormDokument.wxe with the same Gesetzesnummer plus &Paragraf=<n>. The whole-law page prints its own date on its face as "Fassung vom <dd.mm.yyyy>", generated on request, so the consolidation date is whatever day you read it; the single-provision page says "tagesaktuelle Fassung" instead and adds the list of every earlier version of that provision with the amending BGBl number. Each law's front matter lists every amending act in order. There is a companion OGD search interface at data.bka.gv.at/ris/api/v2.6/Bundesrecht which returns the Gesetzesnummer for a title and is how an instrument is located rather than guessed at.
Standing: Maintains the text in force
Cannot be cited for: The consolidations are unofficial: the authentic text is the one published in the Bundesgesetzblatt, and for that the BgblAuth collection is the source, not this one. Every provision is rendered twice on the same page - once with its abbreviations ("§ 53 Abs. 2 Z 5") and once with them spelled out ("Paragraph 53, Absatz 2, Ziffer 5,") - which is an accessibility rendering and not a drafting feature, so a quotation that spans the join will contain the same sentence twice and a quotation must be taken from one rendering. Numbered list items carry the same doubling ("- 1. Ziffer eins"), so a quotation crossing an item boundary carries that furniture with it. It may not be cited for Land law at all: the nine Laender publish separately, and naturalisation fees and much of what a resident actually meets are Land matters. It carries no case law; that is a different RIS application (Judikatur) not read here. A Verordnung is only here if it is in force today - a Gesetzesnummer whose ordinance has expired answers GeltendeFassung with a 404, which looks exactly like an address that never existed.
We re-read it every 60 days. More about this source
«Körperschaften, Personenvereinigungen sowie Vermögensmassen haben ihren Sitz im Sinn der Abgabenvorschriften an dem Ort, der durch Gesetz, Vertrag, Satzung, Stiftungsbrief und dergleichen bestimmt ist.»Section 27 is about the seat of legal persons, associations and estates, not about where an individual is resident. It is next to § 26 and answers a different question.
Read it at the sourceAbout this source
Austria's consolidated federal law, served from ris.bka.gv.at at two stable address forms. A whole law is GeltendeFassung.wxe?Abfrage=Bundesnormen&Gesetzesnummer=<n>, and a single provision is NormDokument.wxe with the same Gesetzesnummer plus &Paragraf=<n>. The whole-law page prints its own date on its face as "Fassung vom <dd.mm.yyyy>", generated on request, so the consolidation date is whatever day you read it; the single-provision page says "tagesaktuelle Fassung" instead and adds the list of every earlier version of that provision with the amending BGBl number. Each law's front matter lists every amending act in order. There is a companion OGD search interface at data.bka.gv.at/ris/api/v2.6/Bundesrecht which returns the Gesetzesnummer for a title and is how an instrument is located rather than guessed at.
Standing: Maintains the text in force
Cannot be cited for: The consolidations are unofficial: the authentic text is the one published in the Bundesgesetzblatt, and for that the BgblAuth collection is the source, not this one. Every provision is rendered twice on the same page - once with its abbreviations ("§ 53 Abs. 2 Z 5") and once with them spelled out ("Paragraph 53, Absatz 2, Ziffer 5,") - which is an accessibility rendering and not a drafting feature, so a quotation that spans the join will contain the same sentence twice and a quotation must be taken from one rendering. Numbered list items carry the same doubling ("- 1. Ziffer eins"), so a quotation crossing an item boundary carries that furniture with it. It may not be cited for Land law at all: the nine Laender publish separately, and naturalisation fees and much of what a resident actually meets are Land matters. It carries no case law; that is a different RIS application (Judikatur) not read here. A Verordnung is only here if it is in force today - a Gesetzesnummer whose ordinance has expired answers GeltendeFassung with a 404, which looks exactly like an address that never existed.
We re-read it every 60 days. More about this source
«Unbeschränkt steuerpflichtig sind jene natürlichen Personen, die im Inland einen Wohnsitz oder ihren gewöhnlichen Aufenthalt haben. Die unbeschränkte Steuerpflicht erstreckt sich auf alle in- und ausländischen Einkünfte.»The consequence. One dwelling or one habitual abode, and the liability covers income from everywhere.
Read it at the sourceAbout this source
Austria's consolidated federal law, served from ris.bka.gv.at at two stable address forms. A whole law is GeltendeFassung.wxe?Abfrage=Bundesnormen&Gesetzesnummer=<n>, and a single provision is NormDokument.wxe with the same Gesetzesnummer plus &Paragraf=<n>. The whole-law page prints its own date on its face as "Fassung vom <dd.mm.yyyy>", generated on request, so the consolidation date is whatever day you read it; the single-provision page says "tagesaktuelle Fassung" instead and adds the list of every earlier version of that provision with the amending BGBl number. Each law's front matter lists every amending act in order. There is a companion OGD search interface at data.bka.gv.at/ris/api/v2.6/Bundesrecht which returns the Gesetzesnummer for a title and is how an instrument is located rather than guessed at.
Standing: Maintains the text in force
Cannot be cited for: The consolidations are unofficial: the authentic text is the one published in the Bundesgesetzblatt, and for that the BgblAuth collection is the source, not this one. Every provision is rendered twice on the same page - once with its abbreviations ("§ 53 Abs. 2 Z 5") and once with them spelled out ("Paragraph 53, Absatz 2, Ziffer 5,") - which is an accessibility rendering and not a drafting feature, so a quotation that spans the join will contain the same sentence twice and a quotation must be taken from one rendering. Numbered list items carry the same doubling ("- 1. Ziffer eins"), so a quotation crossing an item boundary carries that furniture with it. It may not be cited for Land law at all: the nine Laender publish separately, and naturalisation fees and much of what a resident actually meets are Land matters. It carries no case law; that is a different RIS application (Judikatur) not read here. A Verordnung is only here if it is in force today - a Gesetzesnummer whose ordinance has expired answers GeltendeFassung with a 404, which looks exactly like an address that never existed.
We re-read it every 60 days. More about this source
«Beschränkt steuerpflichtig sind jene natürlichen Personen, die im Inland weder einen Wohnsitz noch ihren gewöhnlichen Aufenthalt haben. Die beschränkte Steuerpflicht erstreckt sich nur auf die im § 98 aufgezählten Einkünfte.»The alternative, limited to the catalogue in § 98.
Read it at the sourceAbout this source
Austria's consolidated federal law, served from ris.bka.gv.at at two stable address forms. A whole law is GeltendeFassung.wxe?Abfrage=Bundesnormen&Gesetzesnummer=<n>, and a single provision is NormDokument.wxe with the same Gesetzesnummer plus &Paragraf=<n>. The whole-law page prints its own date on its face as "Fassung vom <dd.mm.yyyy>", generated on request, so the consolidation date is whatever day you read it; the single-provision page says "tagesaktuelle Fassung" instead and adds the list of every earlier version of that provision with the amending BGBl number. Each law's front matter lists every amending act in order. There is a companion OGD search interface at data.bka.gv.at/ris/api/v2.6/Bundesrecht which returns the Gesetzesnummer for a title and is how an instrument is located rather than guessed at.
Standing: Maintains the text in force
Cannot be cited for: The consolidations are unofficial: the authentic text is the one published in the Bundesgesetzblatt, and for that the BgblAuth collection is the source, not this one. Every provision is rendered twice on the same page - once with its abbreviations ("§ 53 Abs. 2 Z 5") and once with them spelled out ("Paragraph 53, Absatz 2, Ziffer 5,") - which is an accessibility rendering and not a drafting feature, so a quotation that spans the join will contain the same sentence twice and a quotation must be taken from one rendering. Numbered list items carry the same doubling ("- 1. Ziffer eins"), so a quotation crossing an item boundary carries that furniture with it. It may not be cited for Land law at all: the nine Laender publish separately, and naturalisation fees and much of what a resident actually meets are Land matters. It carries no case law; that is a different RIS application (Judikatur) not read here. A Verordnung is only here if it is in force today - a Gesetzesnummer whose ordinance has expired answers GeltendeFassung with a 404, which looks exactly like an address that never existed.
We re-read it every 60 days. More about this source
«Auf Antrag werden auch Staatsangehörige von Mitgliedstaaten der Europäischen Union oder eines Staates, auf den das Abkommen über den Europäischen Wirtschaftsraum anzuwenden ist, als unbeschränkt steuerpflichtig behandelt, die im Inland weder einen Wohnsitz noch ihren gewöhnlichen Aufenthalt haben, soweit sie inländische Einkünfte im Sinne des § 98 haben.»The election open to nationals of Union and EEA states who are not resident at all. It is a nationality-keyed rule inside an Act whose main tests are nationality-blind.
Read it at the sourceAbout this source
Austria's consolidated federal law, served from ris.bka.gv.at at two stable address forms. A whole law is GeltendeFassung.wxe?Abfrage=Bundesnormen&Gesetzesnummer=<n>, and a single provision is NormDokument.wxe with the same Gesetzesnummer plus &Paragraf=<n>. The whole-law page prints its own date on its face as "Fassung vom <dd.mm.yyyy>", generated on request, so the consolidation date is whatever day you read it; the single-provision page says "tagesaktuelle Fassung" instead and adds the list of every earlier version of that provision with the amending BGBl number. Each law's front matter lists every amending act in order. There is a companion OGD search interface at data.bka.gv.at/ris/api/v2.6/Bundesrecht which returns the Gesetzesnummer for a title and is how an instrument is located rather than guessed at.
Standing: Maintains the text in force
Cannot be cited for: The consolidations are unofficial: the authentic text is the one published in the Bundesgesetzblatt, and for that the BgblAuth collection is the source, not this one. Every provision is rendered twice on the same page - once with its abbreviations ("§ 53 Abs. 2 Z 5") and once with them spelled out ("Paragraph 53, Absatz 2, Ziffer 5,") - which is an accessibility rendering and not a drafting feature, so a quotation that spans the join will contain the same sentence twice and a quotation must be taken from one rendering. Numbered list items carry the same doubling ("- 1. Ziffer eins"), so a quotation crossing an item boundary carries that furniture with it. It may not be cited for Land law at all: the nine Laender publish separately, and naturalisation fees and much of what a resident actually meets are Land matters. It carries no case law; that is a different RIS application (Judikatur) not read here. A Verordnung is only here if it is in force today - a Gesetzesnummer whose ordinance has expired answers GeltendeFassung with a 404, which looks exactly like an address that never existed.
We re-read it every 60 days. More about this source
Practical notes
The six-month rule is about continuous presence, not a tally of days in a calendar year. The text says the stay in Austria lasts longer than six months, and the retroactive sentence follows from that.
Double taxation treaties can reallocate the right to tax even where Austrian residence is made out. None is read here.
Section 27 of the Bundesabgabenordnung does not help an individual. It defines where a legal person has its seat and where a business is managed from, and it was read in full to say so.
- consolidatesBundesabgabenordnung, consolidated text as at 10 October 2026
Rechtsinformationssystem des Bundes, Bundeskanzleramt · consolidated to 2026-10-10
Known to be out of date. A RIS consolidation is not authentic. The authentic text is the one published in the Bundesgesetzblatt, and RIS prints each provision twice on the same page - once with its abbreviations and once with them spelled out - so a quotation is taken from one of the two renderings.
About this source
Austria's consolidated federal law, served from ris.bka.gv.at at two stable address forms. A whole law is GeltendeFassung.wxe?Abfrage=Bundesnormen&Gesetzesnummer=<n>, and a single provision is NormDokument.wxe with the same Gesetzesnummer plus &Paragraf=<n>. The whole-law page prints its own date on its face as "Fassung vom <dd.mm.yyyy>", generated on request, so the consolidation date is whatever day you read it; the single-provision page says "tagesaktuelle Fassung" instead and adds the list of every earlier version of that provision with the amending BGBl number. Each law's front matter lists every amending act in order. There is a companion OGD search interface at data.bka.gv.at/ris/api/v2.6/Bundesrecht which returns the Gesetzesnummer for a title and is how an instrument is located rather than guessed at.
Standing: Maintains the text in force
Cannot be cited for: The consolidations are unofficial: the authentic text is the one published in the Bundesgesetzblatt, and for that the BgblAuth collection is the source, not this one. Every provision is rendered twice on the same page - once with its abbreviations ("§ 53 Abs. 2 Z 5") and once with them spelled out ("Paragraph 53, Absatz 2, Ziffer 5,") - which is an accessibility rendering and not a drafting feature, so a quotation that spans the join will contain the same sentence twice and a quotation must be taken from one rendering. Numbered list items carry the same doubling ("- 1. Ziffer eins"), so a quotation crossing an item boundary carries that furniture with it. It may not be cited for Land law at all: the nine Laender publish separately, and naturalisation fees and much of what a resident actually meets are Land matters. It carries no case law; that is a different RIS application (Judikatur) not read here. A Verordnung is only here if it is in force today - a Gesetzesnummer whose ordinance has expired answers GeltendeFassung with a 404, which looks exactly like an address that never existed.
We re-read it every 60 days. More about this source
- consolidatesEinkommensteuergesetz 1988 § 1, consolidated text as at 10 October 2026
Rechtsinformationssystem des Bundes, Bundeskanzleramt · consolidated to 2026-10-10
Known to be out of date. A RIS consolidation is not authentic. The authentic text is the one published in the Bundesgesetzblatt, and RIS prints each provision twice on the same page - once with its abbreviations and once with them spelled out - so a quotation is taken from one of the two renderings.
About this source
Austria's consolidated federal law, served from ris.bka.gv.at at two stable address forms. A whole law is GeltendeFassung.wxe?Abfrage=Bundesnormen&Gesetzesnummer=<n>, and a single provision is NormDokument.wxe with the same Gesetzesnummer plus &Paragraf=<n>. The whole-law page prints its own date on its face as "Fassung vom <dd.mm.yyyy>", generated on request, so the consolidation date is whatever day you read it; the single-provision page says "tagesaktuelle Fassung" instead and adds the list of every earlier version of that provision with the amending BGBl number. Each law's front matter lists every amending act in order. There is a companion OGD search interface at data.bka.gv.at/ris/api/v2.6/Bundesrecht which returns the Gesetzesnummer for a title and is how an instrument is located rather than guessed at.
Standing: Maintains the text in force
Cannot be cited for: The consolidations are unofficial: the authentic text is the one published in the Bundesgesetzblatt, and for that the BgblAuth collection is the source, not this one. Every provision is rendered twice on the same page - once with its abbreviations ("§ 53 Abs. 2 Z 5") and once with them spelled out ("Paragraph 53, Absatz 2, Ziffer 5,") - which is an accessibility rendering and not a drafting feature, so a quotation that spans the join will contain the same sentence twice and a quotation must be taken from one rendering. Numbered list items carry the same doubling ("- 1. Ziffer eins"), so a quotation crossing an item boundary carries that furniture with it. It may not be cited for Land law at all: the nine Laender publish separately, and naturalisation fees and much of what a resident actually meets are Land matters. It carries no case law; that is a different RIS application (Judikatur) not read here. A Verordnung is only here if it is in force today - a Gesetzesnummer whose ordinance has expired answers GeltendeFassung with a 404, which looks exactly like an address that never existed.
We re-read it every 60 days. More about this source