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Austria: Confirmation of local income with form E9 (also known as Bescheinigung EU / EWR)

7th Oct 2019

Does a lot of your income come from Austria? You may be subject to unlimited tax liability even though you live abroad.

The advantage of unlimited tax liability on the application is that - unlike limited tax liability - you can take advantage of all personal tax benefits as well as a whole range of family-related benefits. These include the tax deduction of special expenses.

You can download the E9 / Bescheinigung EU / EWR form from our here.

Whether this is possible depends on certain income limits
1) At least 90% of total worldwide income in a calendar year
is subject to Austrian income tax
2) Income out of Austria is not higher than €11 000

There is a special advantage if you are a citizen of an EU/EEA member state and your spouse or child resides in an EU/EEA member state. In such cases you can also benefit from family-related tax benefits.

The E9 is filled out and validated by your local tax office (based on your permanent residence) which confirms the amount of income from your home country. The Austrian income is not stated there. A similar form is also used in the Netherlands, Belgium, Germany and Luxembourg where this form is called EWR (not E9).

What are the contents of form E9?

  • Personal details
  • Taxable income in the country of residence (income from businesses, capital assets or renting)
  • Taxpayer’s signature
  • Tax office confirmation (stamp and name of institution)
  • The calculation of the “90% income from Austria” limit – filled out and validated by the tax office

The E9 form is used to state you spouse's income. If your spouse's. worldwide income doesn't exceed €6 000, you are entitled to tax allowance.

Please note that to gain unlimited tax liability you must submit the so-called L1i form if you worked less than 6 months (183 days) in Austria. You can find more information in an article we wrote about the L1i forms.

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