There is no concept of domicile in Austria. Liability to Austrian tax is determined by residence.
For taxation purposes, individuals have their habitual abode or habitual residence in Austria, if they stay in Austria not only temporarily (vacation, business trip, family visit, etc.) but for a longer period of time. After a six-month stay they in any case become, retroactively, subject to Austrian unlimited tax liability.
Austrian resident individuals are taxable on their worldwide income, whether received in cash or in kind. Non-resident individuals pay tax on their Austrian-source income.
Any individual with a permanent home or habitual abode in Austria is deemed to be an Austrian tax resident. Individuals have a permanent home in Austria, if they have a dwelling at their disposal, which they (are going to) use as a residence. The dwelling does not have to be the primary residence but it must be suitable for living considering the individual's personal circumstances. It does not have to be continously used but at least recurrently to establish a permanent home for Austrian taxation purposes. Exemptions apply for individuals with vacation homes if they do not use them for more than two months per year.
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