Guide to Tax-Free Relocation to Austria
Moving from the UK to Austria: Tax Exemptions for Relocation Goods
Relocation goods include all goods brought with you when you move your place of residence to Austria. Import duties usually have to be paid when goods are imported into the EU. However, there is a tax exemption for certain goods to be relocated. Tax-free means:
You don’t have to pay customs duties or import sales tax for your goods in Austria!
However, before your vehicle is registered for domestic use for the first time, you must pay the standard consumption tax to the responsible tax office.
Important Definitions of Relocation Goods
Which relocation goods are tax-free?
Only used goods are tax-free as relocation goods. These include in particular:
- Household effects (personal items, laundry, furniture, appliances)
- Bicycles, motorcycles, cars with trailers, camping trailers, sports aircraft, water sports vehicles
- Household supplies (in the quantities normally kept as supplies by a family)
- Pets and mounts
- Portable instruments for freelance or craft activities to carry out your profession
These do not include:
- Alcoholic products, tobacco and tobacco products
- Commercial vehicles
- Items used for commercial purposes (except the portable instruments listed above)
Other Requirements for Tax Exemption
To be eligible for tax exemption, when moving to Austria, you must meet several requirements, including moving your usual place of residence to an EU country and owning and using the moving property at your previous place of residence for at least six months before relocating.
How to Import Relocation Goods Tax-Free
Which forms and evidence do I need? You need to clear customs either by presenting a completed and signed form ZBefr 2 or by applying form ZBefr 2a to your customs office, including all necessary evidence of residency and ownership.
In Which Cases Is a Basic Notice Required?
A basic notice is required if there’s a motor vehicle among your belongings or if you had a place of residence in the EU before moving. The procedure for importing goods with missing forms or evidence involves paying entry taxes upfront, with a possibility for a refund upon later submission.
Is import also possible if forms or evidence are missing?
If the relevant form or individual or all documents are missing, your goods can still be processed if you first pay the entry taxes or provide appropriate security. The duty exemption is also granted retrospectively, meaning that you will receive a refund of the amount of duty paid or the amount of money paid as security if you subsequently submit the missing form or the missing evidence to your customs office.
There is also the option of transporting the moving goods duty-free, but with security, from the border customs office to your customs office with a shipping note. To do this, however, a customs seal must be attached to the vehicle by the border customs office, the number of which is noted on the shipping note. A vehicle that can be fitted with a customs seal must be used for transport. International shipping companies and rental car companies have such vehicles. The customs seal may not be removed under any circumstances. Bring the moving goods in the sealed vehicle to the customs authority listed on the shipping note within the prescribed period. If these procedural regulations are violated, no subsequent refund of the security provided can be made.
Source: https://www.bmf.gv.at/themen/zoll/uebersiedlung-fahrzeugeigenimport/uebersiedlung-aus-nicht-eu-staat.html
For Do-It-Yourself Emigrants: What to Do at the Border Customs Office
If managing your move, declare goods at the border customs office with the necessary forms and documents. Be aware of import bans and restrictions on certain goods.
For a hassle-free move, consider hiring MyCheapRemovals. Our company specializes in handling customs procedures for your relocation to Austria.
