2.1 Tax Return
Persons who are subject to limited tax liability may also file a tax return to obtain relief from taxation in Austria. According to Section 102 of the Austrian Income Tax Act (Einkommensteuergesetz – „EStG“), the income tax return procedure mandatorily applies if there is no deduction of withholding tax on employment income, capital income or certain other particular types of income of a taxpayer with limited tax liability. Operating expenditures or income-related expenses can only be taken into account if they are linked to the income from an economic point of view.
