{
  "publisher": {
    "name": "Provedays",
    "url": "https://provedays.com"
  },
  "license": "CC BY 4.0",
  "license_url": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Provedays — provedays.com",
  "notice": "Rule data is licensed CC BY 4.0. Golden test fixtures, guide prose and the rule schema are not covered by this licence and remain all rights reserved. See https://provedays.com/terms/.",
  "documentation": "https://provedays.com/methodology/",
  "rule_id": "at.tax.habitual_abode",
  "versions": [
    {
      "rule_id": "at.tax.habitual_abode",
      "version": "2026.1",
      "jurisdiction": "AT",
      "title": "Austria habitual abode (6-month stay) — ADVISORY",
      "summary": "BAO §26(2): a stay in Austria lasting longer than six months creates a habitual abode (gewöhnlicher Aufenthalt) and unlimited tax liability — RETROACTIVE to the first six months by the statute itself. The period is rolling and unanchored (it may straddle two calendar years); isolated stays aggregate where the intention is recognisably directed at continuing the stay. A domestic dwelling (Wohnsitz) makes you resident regardless of days. Day counts are not determinative here — professional advice is required.",
      "evaluator": "contiguous_stay",
      "determinative": false,
      "official_source_url": "https://www.ris.bka.gv.at/GeltendeFassung.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10003940",
      "last_verified": "2026-08-28",
      "effective_from": "2000-01-01",
      "effective_to": null,
      "disclaimer_level": "advisory",
      "convention": {
        "part_day_counts": true
      },
      "params": {
        "reference_period": {
          "type": "calendar_year"
        },
        "countries": [
          "AT"
        ],
        "contiguous": {
          "length_days": 183,
          "max_interruption_days": 21,
          "retroactive_from_day_one": true
        }
      },
      "notifications": [
        {
          "at_count": 150,
          "at_fraction_of_limit": null,
          "message_key": "at.contiguous.approaching"
        }
      ],
      "notes": [
        "BAO §26(2): 'wenn der Aufenthalt im Inland länger als sechs Monate dauert. In diesem Fall erstreckt sich die Abgabepflicht auch auf die ersten sechs Monate.' — retroactivity is STATUTORY, not guidance. Modelled as 183 contiguous days; 21 days is this app's interruption-tracking heuristic, not a statutory number.",
        "BMF/VwGH: isolated stays are aggregated where the intention is recognisably directed at continuing the stay; presence at different places within Austria suffices.",
        "Discretionary BMF waiver where the stay is ≤1 year and no trade or profession is exercised — a flag for advice, never an automatic suppressor.",
        "Do NOT use the BMF glossary's '185 Tage im Kalenderjahr' — that is the registration/driving-licence gewöhnlicher Wohnsitz, not the §26(2) tax concept.",
        "ADVISORY: the Wohnsitz (dwelling) test can make you resident with zero counted days."
      ]
    }
  ]
}