Austria

Austria offers one of Europe's highest qualities of life, a central location, and EU citizenship for successful applicants. While standard taxation is among Europe's highest (progressive rates reaching 55%), the country provides exceptional infrastructure, strong rule of law, and access to the EU single market.

Capital gains are generally taxed at 27.5%. There is no wealth tax. Inheritance and gift taxes were abolished in 2008, though a real estate transfer tax applies. Corporate tax is 23% (reduced from 25% in 2024). Austria offers various incentives for researchers, key employees, and inbound executives through partial income exemptions.

Austria does not have a formal published investment immigration program. Citizenship through exceptional naturalization requires substantial investments of EUR 3.0M to EUR 10.0M or more in job-creating enterprises. This discretionary process requires cabinet-level approval and takes 2-3 years. Each case is evaluated individually.

Standard immigration routes require EU Blue Card eligibility, family reunification, or company establishment with genuine business operations. Austrian citizenship grants EU citizenship and visa-free access to 190+ countries.

The country's central European location, excellent infrastructure, and strong rule of law make it attractive for business headquarters. EU membership provides access to the single market and freedom of movement.