Expatriate services / ex-patriates
The legal definition of an expatriate is a person who has not been resident in Austria during the last ten years, is temporarily employed in Austria due to transferral to an Austrian company for the convenience of an employer from abroad, and whose income is subject to Austrian tax law. Employment in Austria should not last longer than five years and the employee must retain a permanent place of abode in his or her home country as an indication that the employment is only of temporary duration. If the employee relinquishes this permanent place of abode in his or her home country and transfers to Austria, special Ex Patriate provisions no longer apply. The special Ex Patriate provisions refer to benefits in kind (apartment), home leaves and special children´s provisions.