This confirmation of European Tax Status for the given tax year is issued by the tax office in your country, the place being dependent on your permanent residence. You must request the form E9 with the condition being a filed tax return for the given year.
According to the austrian income tax law a person who works in Austria, does not have permanent residency in Austria and is a resident from another EU member country will be acknowledged as a tax resident of Austria when using the form E9 thus enabling that person to benefit from the perks of the austrian tax system when certain conditions are met:
- 90 % of total income is from Austria
- Income is not higher than 11000 €
Form E9 must be confirmed by the tax office in the home country. For example a czech person from Brno working in Austria will have his form E9 issued in the tax office located in his place of permanent residency, i.e. Brno.
This document is used not only in Austria but also in Germany, Belgium or Luxembourg.
What are the contents of form E9?
- Personal details
- Income that is taxable in the country of residence (income from businesses, capital assets or renting)
- Taxpayer’s signature
- Tax office confirmation (a stamp and name of institution)
- The calculation of the “90 % income from Austria” limit – filled out and validated by the tax office
In this form your tax office will confirm the amount of income in your home country from your filed tax return. Among other things the amount of income and the tax base are stated in this form. The austrian income is not stated in this form.
Claim spouse relief if your wife’s income is below 6000 €
Form E9 is used for confirming the income of your wife / husband as well. The taxpayer is eligible for a tax relief if the worldwide income of his wife / husband is lower than 6000 €.
Is this article related to your situation? We are preparing an app for you for tax refund from Austria. Fill out your form on Neotax.eu.