Austria

Residency route coverage

Residency route coverage
Route familyRoutesCoverage
Investment

No routes recorded

No qualifying route as of 2026-08-12[18][19][32]
Austria has no investment-based residence title. NAG § 8 Abs. 1 lists every residence title Austrian law provides and none of them is an investor title, and the administering portal's own route catalogues say the same. The nearest thing is the Red-White-Red Card for self-employed key workers, shown here under the entrepreneur family: transferring at least EUR 100,000 of investment capital is one of several alternative indicators of the macroeconomic benefit that route requires, but it is a self-employment permit, and the capital transfer is neither enough on its own nor a stated minimum. Austria's constitutional provision for naturalisation in the special interest of the Republic (StbG § 10 Abs. 6) turns on extraordinary achievements rather than on money, and it is a citizenship provision, not a residence route.
Remote work

No routes recorded

No qualifying route as of 2026-08-12[19][20][32]
Austria has no digital-nomad or remote-work residence title. NAG § 8 Abs. 1 lists every residence title Austrian law provides, and the administering portal's two route catalogues cover every route it operates; none of them qualifies a person on employment or freelance income earned abroad. The instruments that come closest all point the other way. The Aufenthaltsbewilligung – Selbständiger (NAG § 60) is for temporary self-employment carried on in Austria, evidenced by a contract lasting more than six months, and the Rot-Weiß-Rot – Karte for self-employed key workers requires an activity of macroeconomic benefit to Austria. The Niederlassungsbewilligung – ausgenommen Erwerbstätigkeit (NAG § 44), which is Austria's passive-income permit, is the opposite case again: it excludes gainful activity altogether.
Passive incomeRoutes recorded as of 2026-08-12[18][27]
EntrepreneurRoutes recorded as of 2026-08-12[4][32]
WorkRoutes recorded as of 2026-08-12[19][20][32]
StudyRoutes recorded as of 2026-08-12[20][32]
Two routes: the „Aufenthaltsbewilligung – Student“ (NAG § 64) and the „Aufenthaltsbewilligung – Schüler“ (NAG § 63). Austria's post-study provision is not a separate instrument but a one-off twelve-month extension of the student permission for job search or business founding (NAG § 64 Abs. 4), recorded on the student route; the Red-White-Red Card that follows it is recorded in the work family as at-rwr-card-graduate. Not documented: the „Aufenthaltsbewilligung – Sozialdienstleistender“ (NAG § 66) and „– Freiwilliger“ (§ 67), which are training and volunteering permissions rather than study titles, and the certification regime for non-school educational institutions in NAG § 70, which is a condition on the pupil route rather than a route.
FamilyRoutes recorded as of 2026-08-12[16][20][32]

Country facts

Identity

Identity
Local nameÖsterreich
ISO codeAUT
RegionEurope
CurrencyEUR as of 2026-08-12[10]
Euro; euro-area member since 1 January 1999.
Official languagesde as of 2026-08-12[10]

Memberships

Memberships
Memberships
    • Bloc: EU
    • Member: Yes as of 2026-08-12[10]
    • Since: 1995-01-01 as of 2026-08-12[10]
      'EU Member State: since 1 January 1995'.
    • Bloc: EEA
    • Member: Yes as of 2026-08-12[10]
    • Bloc: Schengen
    • Member: Yes as of 2026-08-12[10]
    • Since: 1997-12-01 as of 2026-08-12[10]
      'Schengen: member since 1 December 1997'.
    • Bloc: Eurozone
    • Member: Yes as of 2026-08-12[10]
    • Since: 1999-01-01 as of 2026-08-12[10]

Permanent residence

Permanent residence
Qualifying years5 as of 2026-08-12[18][28]
NAG § 45 Abs. 1: the „Daueraufenthalt – EU“ title may be granted to third-country nationals who have been actually settled without interruption for the last five years. § 45 Abs. 2 credits half of an immediately preceding lawful stay on an Aufenthaltsbewilligung (§ 8 Abs. 1 Z 12) or an 'Aufenthaltsberechtigung besonderer Schutz', and the whole of certain asylum-law residence rights, toward the five years.
Language requirementB1 as of 2026-08-12[12][13][28]
NAG § 45 Abs. 1 Z 2 requires Module 2 of the Integration Agreement; IntG § 10 defines fulfilment as passing the Austrian Integration Fund's integration examination under IntG § 12, which tests German at CEFR B1 together with in-depth knowledge of the fundamental values of the legal and social order.
Integration requirementYes as of 2026-08-12[13]
IntG § 12 Abs. 2: the examination covers language content and values content, and both must be passed.
Income requirement1 × equalisation supplement reference rate per month as of 2026-08-12[19][21][28]
Absence rules
  • maximum consecutive absence · 12 months · to keep the permit as of 2026-08-12[22]
    NAG § 20 Abs. 4: the „Daueraufenthalt – EU“ title lapses if the person stays outside the EEA for more than twelve consecutive months. For particularly deserving reasons — such as serious illness, fulfilment of a social obligation, or service comparable to compulsory military or civilian service — a stay of up to 24 months outside the EEA is possible if notified to the authority in advance.

Citizenship

Citizenship
Years to naturalisation10 as of 2026-08-12[38]
of which on permanent residenceRecorded at the source, but not reducible to a single value as of 2026-08-12[38]
Dual citizenshiprestricted as of 2026-08-12[38][40]
StbG § 10 Abs. 3: citizenship may not be granted to a person holding a foreign nationality who omits the acts needed to leave the previous nationality although these are possible and reasonable, or who deliberately procures retention of the previous nationality. StbG § 28 allows an Austrian acquiring a foreign nationality to keep Austrian citizenship where this is in the interest of the Republic on account of achievements rendered and expected or for a particularly deserving reason. Retention and dual holding are therefore exceptions, not the rule.
Language requirementB1 as of 2026-08-12[14][39]
StbG § 10a Abs. 1 Z 1 requires evidence of sufficient German under IntG § 7 Abs. 2 Z 2, which is Module 2 of the Integration Agreement: German at CEFR B1. § 10a Abs. 2 lists exemptions, including the cases of StbG § 10 Abs. 4 and Abs. 6 and applicants who are minors below a stated age.
Citizenship test requiredYes as of 2026-08-12[39]
StbG § 10a Abs. 1 Z 2: evidence of basic knowledge of the democratic order and the fundamental principles derived from it, and of the history of Austria and of the respective province.

Tax

Tax
Tax-residency day thresholdRecorded at the source, but not reducible to a single value as of 2026-08-12[5]
Other tax-residency triggersdomicile, habitual abode as of 2026-08-12[5]
BAO § 26 Abs. 1 (Wohnsitz: holding a dwelling in circumstances indicating it will be kept and used) maps to domicile; § 26 Abs. 2 (gewöhnlicher Aufenthalt) maps to habitual abode. Either establishes unlimited tax liability.
Headline income tax rate55% as of 2026-08-12[9][41]
EStG § 33 Abs. 1 final sentence: for income parts above one million euro the rate is 55% in the calendar years 2016 to 2029; below that the top band is 50% on income parts above EUR 104,859 in 2026. The Ministry of Finance's portal states the same and adds that the 55% band is limited to 2029, after which 50% applies. This is the top marginal rate, not a flat rate.
Income tax structureprogressive as of 2026-08-12[9][41]
Seven bands in 2026: 0% up to EUR 13,539; 20% to EUR 21,992; 30% to EUR 36,458; 40% to EUR 70,365; 48% to EUR 104,859; 50% to EUR 1,000,000; 55% above. All bands except the top one are indexed annually against two thirds of the inflation rate (EStG § 33a).
Net-wealth taxNo as of 2026-08-12[36]
Inheritance or estate taxNo as of 2026-08-12[35]
Special tax regimes
    • Name: Zuzugsbegünstigung (EStG § 103), including the Zuzugsfreibetrag
    • Status: Active
    • Type: impatriate
    • How the regime works: base exclusion
    • Headline rate: 30% as of 2026-08-12[8]
    • Duration (years): 5 as of 2026-08-12[8]
      EStG § 103 Abs. 1a: five years from the date of the move.

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Reference figures

Reference figures
equalisation supplement reference rate
  • Local name: Ausgleichszulagenrichtsatz (§ 293 ASVG)
  • Amount: EUR 1,308.39 per month as of 2026-08-12[16][19][20][37]
  • Period: month
  • Reset: annual
maximum social-insurance contribution basis
  • Local name: Höchstbeitragsgrundlage (§ 108 Abs. 3 ASVG)
  • Amount: EUR 6,930 per month as of 2026-08-12[17][34]
    The 2026 maximum monthly contribution basis under the General Social Insurance Act, EUR 6,930 gross per month (EUR 231 per day), as stated by the federal portal on 1 January 2026. It is the benchmark AuslBG § 12b Z 1 uses for the Red-White-Red Card for Other Key Workers, whose floor is 50 vH of it plus special payments: EUR 3,465 per month in 2026, exactly the figure migration.gv.at publishes for that route. A separate maximum contribution basis of EUR 13,860 applies to special payments; the reference figure holds one money and carries the monthly rate, which is the one the residence rule multiplies.
  • Period: month
  • Reset: annual
average Austrian gross annual salary of full-time employees
  • Local name: durchschnittliches österreichisches Bruttojahresgehalt von Vollzeitbeschäftigten (Bundesanstalt „Statistik Austria“)
  • Amount: EUR 55,678 per year as of 2026-08-12[1][15][33]
  • Period: year
  • Reset: annual

Changes

Recent changes

Recent changes
2026-08-06BGBl. I Nr. 81/2026 amended the Settlement and Residence Act and the Act Governing the Employment of Foreign Nationals, transposing Directive (EU) 2024/1233 (CELEX 32024L1233). The amended sections entered into force on 7 August 2026. In NAG § 41 the single substantive change is a new closing sentence in Abs. 3: where a query of registers accessible to the authority, or information evident to it, shows that a granting requirement under § 11 Abs. 2 Z 1 or Z 5 is missing, the application is to be rejected without obtaining the decision of the regional office of the Public Employment Service. The self-employed key worker and start-up founder limbs (§ 41 Abs. 2 Z 4 and Z 5) and the two-year validity rule (§ 41 Abs. 5) are identical in the consolidated texts in force before and after the amendment, compared against the version in force to 6 August 2026. The amendment's effect on the single-permit provisions is recorded separately.
Affects: Red-White-Red Card for Self-employed Key Workers, Red-White-Red Card for Start-up Founders[7][23]
2026-06-11BGBl. I Nr. 39/2026, the Asyl- und Migrationspakt-Anpassungsgesetz (AMPAG), amended the Asylum Act 2005, the BBU Establishment Act, the BFA Establishment Act, the BFA Procedures Act, the Aliens Police Act 2005, the Basic Care Act, the Citizenship Act 1985 and the Act Governing the Employment of Foreign Nationals. The Citizenship Act is recorded in the consolidated-law service as last amended by this instrument. Which of its citizenship provisions the amendment changed is not stated by the sources cited here; the § 10, § 10a and § 28 conditions recorded here are the versions in force on the access date.[6][38]
2026-08-06BGBl. I Nr. 81/2026, the instrument transposing Directive (EU) 2024/1233, rewrote the work-family provisions of the Settlement and Residence Act and the Act Governing the Employment of Foreign Nationals with effect from 7 August 2026. The consolidated-law service records NAG §§ 13, 20, 41, 41a, 42, 43a, 45, 46, 47, 49 and 64 and AuslBG §§ 20d and 20e as last amended by it, each with an entry-into-force date of 7 August 2026, and those are the texts recorded here. In NAG § 41 the amendment added one procedural sentence to Abs. 3. What it changed inside the other eleven provisions is not stated by the sources cited here; only that these are the current consolidated texts.
Affects: Red-White-Red Card for Very Highly Qualified Workers, Red-White-Red Card for Skilled Workers in Shortage Occupations, Red-White-Red Card for Other Key Workers, Red-White-Red Card for Graduates, Red-White-Red Card for Registered Seasonal Core Staff, EU Blue Card, Red-White-Red Card plus, Red-White-Red Card plus (family reunification), Residence Permit – Student, Settlement Permit – Artist, Residence Title – Family Member, Settlement Permit – Dependant[2][3][7][24][25][26][29][30][31]
2026-06-11BGBl. I Nr. 39/2026, the Asyl- und Migrationspakt-Anpassungsgesetz (AMPAG), also amended the Aliens Police Act 2005: FPG § 20, which governs the form and effect of category D visas including the Visum zum Zweck der Arbeitssuche, is recorded as last amended by it with effect from 12 June 2026, and Art. 5 Z 16 of the AMPAG repealed § 20 Abs. 1 Z 6. Which Citizenship Act provisions the same instrument changed is not stated by the sources cited here.
Affects: Job Seeker Visa[6][11]

Verification

Verification
Sources cited41
of which official (tier 1)41
Oldest as-of date2026-08-12
Newest as-of date2026-08-12
Reviewed on2026-08-17
Schema version1.1

Sources

  1. [1] AuslBG § 12c — Blaue Karte EU (single multiple of the average Austrian gross annual salary; ICT experience alternative)
    Rechtsinformationssystem des Bundes (RIS), Bundeskanzleramt · statute · Tier 1 · Published 2022-10-01 · Accessed 2026-08-12
  2. [2] AuslBG § 20d — Zulassungsverfahren for the Red-White-Red Card, EU Blue Card, Niederlassungsbewilligung – Künstler and Grenzgänger permission, including the four-week AMS deadline and the six-month post-unemployment job-search period (version in force from 7 August 2026)
    Rechtsinformationssystem des Bundes (RIS), Bundeskanzleramt · statute · Tier 1 · Published 2026-08-07 · Accessed 2026-08-12
  3. [3] AuslBG § 20e — Rot-Weiß-Rot – Karte plus (the 21-of-24-months employment condition and the six-week AMS deadline) (version in force from 7 August 2026)
    Rechtsinformationssystem des Bundes (RIS), Bundeskanzleramt · statute · Tier 1 · Published 2026-08-07 · Accessed 2026-08-12
  4. [4] Ausländerbeschäftigungsgesetz (AuslBG) § 24 — Selbständige Schlüsselkräfte und Start-up-GründerInnen
    Rechtsinformationssystem des Bundes (RIS), Bundeskanzleramt · statute · Tier 1 · Accessed 2026-08-12
  5. [5] Bundesabgabenordnung (BAO) § 26 — Wohnsitz, Aufenthalt, Sitz (tax domicile and habitual abode; the six-month rule)
    Rechtsinformationssystem des Bundes (RIS), Bundeskanzleramt · statute · Tier 1 · Accessed 2026-08-12
  6. [6] BGBl. I Nr. 39/2026 — Asyl- und Migrationspakt-Anpassungsgesetz (AMPAG), amending inter alia the Staatsbürgerschaftsgesetz 1985 and the Ausländerbeschäftigungsgesetz
    Bundesgesetzblatt für die Republik Österreich (RIS, Bundeskanzleramt) · gazette · Tier 1 · Published 2026-06-11 · Accessed 2026-08-12
  7. [7] BGBl. I Nr. 81/2026 — Bundesgesetz, mit dem das Niederlassungs- und Aufenthaltsgesetz und das Ausländerbeschäftigungsgesetz geändert werden (CELEX 32024L1233)
    Bundesgesetzblatt für die Republik Österreich (RIS, Bundeskanzleramt) · gazette · Tier 1 · Published 2026-08-06 · Accessed 2026-08-12
  8. [8] EStG § 103 — Zuzugsbegünstigung (relief for inbound scientists, researchers, artists and athletes; 30% Zuzugsfreibetrag for five years)
    Rechtsinformationssystem des Bundes (RIS), Bundeskanzleramt · statute · Tier 1 · Accessed 2026-08-12
  9. [9] Einkommensteuergesetz 1988 (EStG) § 33 — Steuersätze und Steuerabsetzbeträge (2026 bands; 55% on income parts above EUR 1,000,000 for 2016–2029)
    Rechtsinformationssystem des Bundes (RIS), Bundeskanzleramt · statute · Tier 1 · Accessed 2026-08-12
  10. [10] Austria – EU country (overview: EU accession, euro area, Schengen, official EU language)
    European Union (Directorate-General for Communication) · official portal · Tier 1 · Accessed 2026-08-12
  11. [11] FPG § 20 — Form und Wirkung der Visa D, including the Visum zum Zweck der Arbeitssuche and its six-month maximum (version in force from 12 June 2026)
    Rechtsinformationssystem des Bundes (RIS), Bundeskanzleramt · statute · Tier 1 · Published 2026-06-12 · Accessed 2026-08-12
  12. [12] IntG § 10 — Modul 2 der Integrationsvereinbarung (required for the NAG § 45 long-term-resident title)
    Rechtsinformationssystem des Bundes (RIS), Bundeskanzleramt · statute · Tier 1 · Accessed 2026-08-12
  13. [13] IntG § 12 — Integrationsprüfung zur Erfüllung des Moduls 2 (B1 German plus values content)
    Rechtsinformationssystem des Bundes (RIS), Bundeskanzleramt · statute · Tier 1 · Accessed 2026-08-12
  14. [14] Integrationsgesetz (IntG) § 7 — Integrationsvereinbarung: Modul 1 (A2) and Modul 2 (B1)
    Rechtsinformationssystem des Bundes (RIS), Bundeskanzleramt · statute · Tier 1 · Accessed 2026-08-12
  15. [15] Blaue Karte EU — EU Blue Card: 2026 minimum gross annual salary of EUR 55,678, ICT experience alternative, 24-month validity, fees
    migration.gv.at — joint portal of the Federal Ministry of the Interior, the Federal Ministry of Labour, Social Affairs, Health, Care and Consumer Protection and the Federal Ministry for European and International Affairs · official portal · Tier 1 · Accessed 2026-08-12 · Archived copy
  16. [16] Familienzusammenführung — family reunification: definition of family member, which title each sponsor category yields, the quota rule, 'Deutsch vor Zuzug' A1 requirement, 2026 equalisation supplement reference rates, fees
    migration.gv.at — joint portal of the Federal Ministry of the Interior, the Federal Ministry of Labour, Social Affairs, Health, Care and Consumer Protection and the Federal Ministry for European and International Affairs · official portal · Tier 1 · Accessed 2026-08-12 · Archived copy
  17. [17] Sonstige Schlüsselkräfte — Red-White-Red Card for Other Key Workers: Anlage C points table, minimum 55 points, 2026 minimum monthly gross pay of EUR 3,465, fees
    migration.gv.at — joint portal of the Federal Ministry of the Interior, the Federal Ministry of Labour, Social Affairs, Health, Care and Consumer Protection and the Federal Ministry for European and International Affairs · official portal · Tier 1 · Accessed 2026-08-12 · Archived copy
  18. [18] Other forms of settlement — settlement permit gainful employment excepted, researchers, artists, special cases, long-term resident EU; general requirements and fees
    migration.gv.at (Federal Ministry of the Interior and partner ministries) · official portal · Tier 1 · Accessed 2026-08-12
  19. [19] Permanent immigration — Red-White-Red Card groups and general requirements for issuing residence permits (incl. the equalisation supplement reference rate from 1 January 2026)
    migration.gv.at — joint portal of the Federal Ministry of the Interior, the Federal Ministry of Labour, Social Affairs, Health, Care and Consumer Protection and the Federal Ministry for European and International Affairs · official portal · Tier 1 · Accessed 2026-08-12
  20. [20] Temporärer Aufenthalt — the Aufenthaltsbewilligung (temporary residence permission) catalogue: general conditions, 2026 equalisation supplement reference rates including the reduced rates for pupils and students, labour-market access for pupils and students
    migration.gv.at — joint portal of the Federal Ministry of the Interior, the Federal Ministry of Labour, Social Affairs, Health, Care and Consumer Protection and the Federal Ministry for European and International Affairs · official portal · Tier 1 · Accessed 2026-08-12 · Archived copy
  21. [21] NAG § 11 — Allgemeine Voraussetzungen für einen Aufenthaltstitel (incl. Abs. 5: subsistence measured against the § 293 ASVG reference rates)
    Rechtsinformationssystem des Bundes (RIS), Bundeskanzleramt · statute · Tier 1 · Accessed 2026-08-12
  22. [22] NAG § 20 — Gültigkeitsdauer von Aufenthaltstiteln (12-month default, three-year issue after Module 1, five-year long-term-resident document, EEA absence rule)
    Rechtsinformationssystem des Bundes (RIS), Bundeskanzleramt · statute · Tier 1 · Accessed 2026-08-12
  23. [23] NAG § 41 — Aufenthaltstitel „Rot-Weiß-Rot – Karte“ (version in force from 7 August 2026)
    Rechtsinformationssystem des Bundes (RIS), Bundeskanzleramt · statute · Tier 1 · Published 2026-08-07 · Accessed 2026-08-12
  24. [24] NAG § 41a — Aufenthaltstitel „Rot-Weiß-Rot – Karte plus“ (version in force from 7 August 2026)
    Rechtsinformationssystem des Bundes (RIS), Bundeskanzleramt · statute · Tier 1 · Published 2026-08-07 · Accessed 2026-08-12
  25. [25] NAG § 42 — Aufenthaltstitel „Blaue Karte EU“ (version in force from 7 August 2026)
    Rechtsinformationssystem des Bundes (RIS), Bundeskanzleramt · statute · Tier 1 · Published 2026-08-07 · Accessed 2026-08-12
  26. [26] NAG § 43a — „Niederlassungsbewilligung – Künstler“ (version in force from 7 August 2026)
    Rechtsinformationssystem des Bundes (RIS), Bundeskanzleramt · statute · Tier 1 · Published 2026-08-07 · Accessed 2026-08-12
  27. [27] NAG § 44 — „Niederlassungsbewilligung – ausgenommen Erwerbstätigkeit“
    Rechtsinformationssystem des Bundes (RIS), Bundeskanzleramt · statute · Tier 1 · Accessed 2026-08-12
  28. [28] NAG § 45 — Aufenthaltstitel „Daueraufenthalt – EU“
    Rechtsinformationssystem des Bundes (RIS), Bundeskanzleramt · statute · Tier 1 · Accessed 2026-08-12
  29. [29] NAG § 46 — Bestimmungen über die Familienzusammenführung (version in force from 7 August 2026)
    Rechtsinformationssystem des Bundes (RIS), Bundeskanzleramt · statute · Tier 1 · Published 2026-08-07 · Accessed 2026-08-12
  30. [30] NAG § 47 — Aufenthaltstitel „Familienangehöriger“ und „Niederlassungsbewilligung – Angehöriger“ (version in force from 7 August 2026)
    Rechtsinformationssystem des Bundes (RIS), Bundeskanzleramt · statute · Tier 1 · Published 2026-08-07 · Accessed 2026-08-12
  31. [31] NAG § 64 — Aufenthaltsbewilligung als Student (version in force from 7 August 2026)
    Rechtsinformationssystem des Bundes (RIS), Bundeskanzleramt · statute · Tier 1 · Published 2026-08-07 · Accessed 2026-08-12
  32. [32] Niederlassungs- und Aufenthaltsgesetz (NAG) § 8 — Arten und Form der Aufenthaltstitel (consolidated federal law, version in force on the access date)
    Rechtsinformationssystem des Bundes (RIS), Bundeskanzleramt · statute · Tier 1 · Published 2026-08-07 · Accessed 2026-08-12
  33. [33] „Blaue Karte EU“ – Antrag — EU Blue Card application: conditions, validity, employer change, eight-week statutory decision period, EUR 218 application fee
    oesterreich.gv.at — Austrian federal digital-services portal (content responsibility: Federal Ministry of the Interior) · official portal · Tier 1 · Published 2026-08-07 · Accessed 2026-08-12
  34. [34] Höchstbeitragsgrundlage — glossary entry stating the 2026 maximum social-insurance contribution basis of EUR 6,930 gross per month (EUR 231 per day)
    oesterreich.gv.at — Austrian federal digital-services portal (content responsibility: Federal Ministry of the Interior) · official portal · Tier 1 · Published 2026-01-01 · Accessed 2026-08-12
  35. [35] Erbschafts- und Schenkungssteuergesetz 1955 § 1 — consolidated-law record showing the provision out of force since 31 July 2008
    Rechtsinformationssystem des Bundes (RIS), Bundeskanzleramt · statute · Tier 1 · Accessed 2026-08-12
  36. [36] Vermögensteuergesetz 1954 § 1 — consolidated-law record showing the provision out of force since 31 December 2018
    Rechtsinformationssystem des Bundes (RIS), Bundeskanzleramt · statute · Tier 1 · Accessed 2026-08-12
  37. [37] Ausgleichszulage und Pensionsbonus — 2026 equalisation supplement reference rates and adjustment factor
    Bundesministerium für Arbeit, Soziales, Gesundheit, Pflege und Konsumentenschutz · official guidance · Tier 1 · Accessed 2026-08-12
  38. [38] Staatsbürgerschaftsgesetz 1985 (StbG) § 10 — Verleihung (ten years' lawful residence, five of them settled; renunciation rule; constitutional discretionary limb in Abs. 6)
    Rechtsinformationssystem des Bundes (RIS), Bundeskanzleramt · statute · Tier 1 · Accessed 2026-08-12
  39. [39] StbG § 10a — language and civics evidence required for any naturalisation
    Rechtsinformationssystem des Bundes (RIS), Bundeskanzleramt · statute · Tier 1 · Accessed 2026-08-12
  40. [40] StbG § 28 — Beibehaltung der Staatsbürgerschaft bei Erwerb einer fremden Staatsangehörigkeit
    Rechtsinformationssystem des Bundes (RIS), Bundeskanzleramt · statute · Tier 1 · Accessed 2026-08-12
  41. [41] Tarifstufen — income tax bands and marginal rates for 2026 and earlier years
    Unternehmensserviceportal (USP.gv.at); content responsibility: Bundesministerium für Finanzen · official guidance · Tier 1 · Published 2026-01-01 · Accessed 2026-08-12

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