The obligation to file a tax return in Austria depends on several factors. In certain cases, you are obliged to file a tax return if:
- you have an unlimited tax liability in Austria,
- you earn more than €12 816 (the amount applicable for the tax year 2024),
- you have more than one income subject to income tax,
- the tax office has submitted you to file,
- you have business income,
- you have income from the sale of a property on which you have paid income tax.
You can also file a tax return voluntarily (if you are not required to file) and get a refund of some of the tax you paid, as well as claim any statutory benefits and allowances.