Stage 04 — Planning to Leave
Leaving Austria without leaving money behind.
Departure is a taxable event in Austria. Unrealised gains can be taxed on the day you cease to be resident — and your pension, insurance and property arrangements all need a decision before you go.
Checklist
Planning to Leave
Tax
- Understand Austrian exit taxation on unrealised capital gains when residency ends.
- Check whether instalment payment or deferral is available for a move within the EU or EEA.
- File the final Austrian tax return for the year of departure.
- Coordinate with the tax rules of your destination country before you set the moving date.
Pension and social security
- Secure a record of your Austrian contribution years — they do not disappear.
- Understand that Austrian state pension entitlements are paid later, not refunded now.
- Decide what happens to private pension contracts: continue, make paid-up, or surrender.
- Check health cover continuity between systems.
Practical
- Deregister your address (Abmeldung) within three working days of leaving.
- Decide whether to keep or close the Austrian bank account and securities account.
- Settle property: sell, or plan for Austrian taxation of rental income as a non-resident.
- Update your will and beneficiary nominations for your new jurisdiction.
What goes wrong
The expensive mistakes.
Discovering exit taxation after the move
The charge arises on the day residency ends. Once you have left, the planning options that existed beforehand are gone.
Cashing out a pension for convenience
Surrendering a contract to simplify a move often destroys the most tax-efficient element of a portfolio for a small administrative gain.
Leaving a property without a plan
Austrian rental income remains taxable in Austria. A sale after departure can also trigger Austrian real estate income tax.
Run the numbers
Free calculators built on current Austrian rules.
FAQ
Questions we get asked.
Yes. When Austrian taxing rights over your securities end, unrealised capital gains can be taxed as if realised. For moves within the EU or EEA, instalment payment or deferral may be available on application.
Where are you in the journey?
Fifteen minutes with a senior advisor. We will tell you honestly whether we can help.