DR. FRIEDRICH SCHWANK

The EORI number (Economic Operator Registration Identification), is the EU-wide registration requirement prescribed by Customs Law for all economic operators engaged in cross-border foreign trade with third countries (non-EU countries), who, as part of their business activities, engage in activities covered by customs regulations. The EORI number serves to uniquely identify economic operators and other persons who are resident in the EU or at least taxed in the EU. Those who

Only the social security legislation of a single member state applies to a person. This is generally the country of employment (‘country of employment principle’). An exception to the country of employment principle is the possibility of posting workers to another member state for temporary work.  Posted workers are generally subject to the social security regulations of the posting state.

No restrictions apply to sole traders who provide services themselves. A work permit is not required.   A posting occurs when foreign employers without a registered office in Austria send their employees to fulfil a contractual obligation to employers with a registered office in Austria.   The posting of employees from an EU or EEA member state is subject to notification. Please note the following:

The following applies to the cross-border provision of services within the EU or EEA: The commercial law regulations of the destination country must be observed. These can vary significantly from country to country. A certificate of competence is usually required for regulated professions. Employers can prove their eligibility to practice their profession with an EEA certificate. Austrian companies that wish to operate across borders can apply for this certificate from th

The employment relationships of posted workers are governed by the legal provisions of the posting state, i.e. the country in which the company is based. Certain Austrian labour law provisions (in particular the regulation of remuneration, maximum working hours and minimum rest periods) must be observed, especially if this is more advantageous for the posted employee. Posted workers therefore have the following rights, among others: Remuneration Working hours Employee prot

n the course of the last two years, the Austrian Highest Court has issued a number of decisions declaring clauses in rental agreements of residential apartments indexing rental costs with general living costs as null and void.  This concerns general clauses allowing the housing industry to adjust rent costs as early as two months after execution of the rental agreement. 

In Austria, individuals who cared for the deceased before their death are entitled to a care legacy. In its recent ruling, the Supreme Court clarified the concept of care, stating that: (a) mere visits and telephone conversations with a person accommodated in a care home do not fall under the concept of care. However, support services that concern mental well-being alone can fall under the concept of care.

On 2nd May 2025, the draft bill for the Budget Accompanying Act 2025 was published in Austria. It provides for a significant tightening of the Austrian real estate transfer tax for share deals.   Currently, Austrian real estate transfer tax is triggered by the merger or transfer of at least 95% of the shares in land-owning companies. In future, this threshold will be reduced to 75%. This means that the acquisition or merger of 75% of the shares already triggers real estate

In order to acquire property in Austria, the title of ownership has to be registered in the Austrian Land Registry. The court fee for the registration of ownership title is 1.1% of the purchase price of the property and 1.2% of the loan sum for registration of a morgage. On 20th March 2024, the National Council approved a temporary - two-year - exemption from payment of the fees for the registration of ownership title and morgages in the Austrian Land Registry